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Terry Shevlin - One of the best experts on this subject based on the ideXlab platform.
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does u s foreign earnings Lockout advantage foreign acquirers
Journal of Accounting and Economics, 2017Co-Authors: Andrew Bird, Alexander Edwards, Terry ShevlinAbstract:We hypothesize and find evidence consistent with foreign firms being tax-favored acquirers of U.S. targets with greater locked-out earnings because they can avoid the U.S. tax on repatriations. This effect is economically significant; a standard deviation increase in Lockout is associated with a 12% relative increase in the likelihood that an acquirer is foreign. We also find evidence that foreign acquirers of the target firms are more likely to be residents of countries that use territorial tax systems, as the tax advantages for a foreign firm acquiring a U.S. target with locked-out earnings are even greater for these acquirers.
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does u s foreign earnings Lockout advantage foreign acquirers
Social Science Research Network, 2017Co-Authors: Andrew Bird, Alexander Edwards, Terry ShevlinAbstract:The ability for deferral of home country taxation on multinationals’ foreign earnings within the U.S. tax code creates an incentive for firms to avoid or delay repatriation of earnings to the U.S. Consistent with this incentive, prior research has documented a substantial Lockout effect resulting from the current U.S. worldwide tax and financial reporting systems. We hypothesize and find that U.S. domiciled MA a standard deviation increase in our proxy for locked-out earnings is associated with a 14% relative increase in the likelihood that an acquirer is foreign. We also examine the impact of the home country tax system of the foreign acquirers. Because multinationals facing territorial tax systems are able to shift income to save taxes to a greater extent than firms domiciled in worldwide countries, the tax advantages for a foreign firm acquiring a U.S. target with locked-out earnings are potentially greater when the foreign firm operates under a territorial tax system. We find that foreign acquirers of U.S. target firms with locked-out earnings are more likely to be residents of countries that use territorial tax systems.
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barriers to mobility the Lockout effect of u s taxation of worldwide corporate profits
National Tax Journal, 2010Co-Authors: John R Graham, Michelle Hanlon, Terry ShevlinAbstract:Using data from a survey of tax executives, we examine the corporate response to the one-time dividends received deduction in the American Jobs Creation Act of 2004. We describe the firms' reported...
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barriers to mobility the Lockout effect of u s taxation of worldwide corporate profits
SSRN, 2010Co-Authors: John R Graham, Michelle Hanlon, Terry ShevlinAbstract:Using data from a survey of tax executives, we examine the corporate response to the one-time dividends received deduction in the American Jobs Creation Act of 2004. We describe the fi rms’ reported sources and uses of the cash repatriated and we also examine non-tax costs companies incurred to avoid the repatriation tax prior to the Act. Finally, we examine whether fi rms would repatriate cash again if a similar Act were to occur in the future. Overall, the evidence is consistent with a substantial Lockout effect resulting from the current U.S. policy of taxing the worldwide profi ts of U.S. multinationals.
Peter R E Crocker - One of the best experts on this subject based on the ideXlab platform.
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passionate hockey fans appraisals of coping with and attention paid to the 2012 2013 national hockey league Lockout
Psychology of Sport and Exercise, 2013Co-Authors: Benjamin J I Schellenberg, Daniel S Bailis, Peter R E CrockerAbstract:Abstract Objectives We examined if harmonious and obsessive passion for watching hockey were differentially related to stress experiences during the 2012–2013 National Hockey League (NHL) Lockout. Design Cross-sectional data were collected from 256 undergraduate hockey fans. Method Participants completed questionnaires that measured passion types, stress appraisals, coping, and how they attended to Lockout-related information. Results Obsessive passion was positively associated with stress appraisals, most types of coping, and with avoiding information about the Lockout. Harmonious passion was unrelated to stress appraisals, showed few relationships with coping, and was positively related with monitoring Lockout-related information. Structural equation modelling supported a model whereby threat appraisal mediated the relationship between obsessive passion and disengagement-oriented coping. Conclusions Appraising, coping with, and paying attention to the NHL Lockout among hockey fans varied to the extent that their passion for hockey was more harmonious or obsessive.
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passionate hockey fans appraisals of coping with and attention paid to the 2012 2013 national hockey league Lockout
Journal of Exercise Movement and Sport (SCAPPS refereed abstracts repository), 2013Co-Authors: Benjamin J I Schellenberg, Daniel S Bailis, Peter R E CrockerAbstract:Sports fans are often passionate for their favourite team, league, or sport. However, the quality of engagement in a passion depends greatly on whether the passion is more harmonious or obsessive (Vallerand et al., 2003). Research has examined how both passion types are related to components of the stress process (Schellenberg, Gaudreau, & Crocker, 2013), and the purpose of this research was to study how passionate fans had appraised and coped with a rare setback: the postponement of their favourite sport. We examined if harmonious and obsessive passion for watching hockey were differentially related to stress experiences during the 2012-2013 National Hockey League (NHL) Lockout. During the Lockout, cross-sectional data were collected from 256 undergraduate hockey fans. Participants completed online questionnaires measuring passion types, stress appraisals, coping, and how they attended to Lockout-related information. Results revealed that obsessive passion was positively associated with stress appraisals, most types of coping, and with avoiding information about the Lockout. Harmonious passion was unrelated to stress appraisals, showed few relationships with coping, and was positively related with monitoring Lockout-related information. Structural equation modeling supported a model whereby threat appraisal mediated the relationship between obsessive passion and disengagement-oriented coping. This pattern of results suggests that the extent to which the Lockout was perceived as a distressing situation, requiring one to regulate thoughts, emotions, and incoming Lockout-related information, depended on the extent to which one’s passion for hockey was obsessive rather than harmonious.Acknowledgments: Social Sciences and Humanities Research Council of Canada
Benjamin J I Schellenberg - One of the best experts on this subject based on the ideXlab platform.
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passionate hockey fans appraisals of coping with and attention paid to the 2012 2013 national hockey league Lockout
Psychology of Sport and Exercise, 2013Co-Authors: Benjamin J I Schellenberg, Daniel S Bailis, Peter R E CrockerAbstract:Abstract Objectives We examined if harmonious and obsessive passion for watching hockey were differentially related to stress experiences during the 2012–2013 National Hockey League (NHL) Lockout. Design Cross-sectional data were collected from 256 undergraduate hockey fans. Method Participants completed questionnaires that measured passion types, stress appraisals, coping, and how they attended to Lockout-related information. Results Obsessive passion was positively associated with stress appraisals, most types of coping, and with avoiding information about the Lockout. Harmonious passion was unrelated to stress appraisals, showed few relationships with coping, and was positively related with monitoring Lockout-related information. Structural equation modelling supported a model whereby threat appraisal mediated the relationship between obsessive passion and disengagement-oriented coping. Conclusions Appraising, coping with, and paying attention to the NHL Lockout among hockey fans varied to the extent that their passion for hockey was more harmonious or obsessive.
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passionate hockey fans appraisals of coping with and attention paid to the 2012 2013 national hockey league Lockout
Journal of Exercise Movement and Sport (SCAPPS refereed abstracts repository), 2013Co-Authors: Benjamin J I Schellenberg, Daniel S Bailis, Peter R E CrockerAbstract:Sports fans are often passionate for their favourite team, league, or sport. However, the quality of engagement in a passion depends greatly on whether the passion is more harmonious or obsessive (Vallerand et al., 2003). Research has examined how both passion types are related to components of the stress process (Schellenberg, Gaudreau, & Crocker, 2013), and the purpose of this research was to study how passionate fans had appraised and coped with a rare setback: the postponement of their favourite sport. We examined if harmonious and obsessive passion for watching hockey were differentially related to stress experiences during the 2012-2013 National Hockey League (NHL) Lockout. During the Lockout, cross-sectional data were collected from 256 undergraduate hockey fans. Participants completed online questionnaires measuring passion types, stress appraisals, coping, and how they attended to Lockout-related information. Results revealed that obsessive passion was positively associated with stress appraisals, most types of coping, and with avoiding information about the Lockout. Harmonious passion was unrelated to stress appraisals, showed few relationships with coping, and was positively related with monitoring Lockout-related information. Structural equation modeling supported a model whereby threat appraisal mediated the relationship between obsessive passion and disengagement-oriented coping. This pattern of results suggests that the extent to which the Lockout was perceived as a distressing situation, requiring one to regulate thoughts, emotions, and incoming Lockout-related information, depended on the extent to which one’s passion for hockey was obsessive rather than harmonious.Acknowledgments: Social Sciences and Humanities Research Council of Canada
J P H Fee - One of the best experts on this subject based on the ideXlab platform.
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patient controlled analgesia for labour a comparison of remifentanil with pethidine
Anaesthesia, 2005Co-Authors: J M Blair, G T Dobson, D A Hill, G R Mccracken, J P H FeeAbstract:Summary We compared the analgesic efficacy and safety of remifentanil and pethidine via patient controlled analgesia for women in established uncomplicated labour. Women received either remifentanil 40 μg with a 2-min Lockout (n = 20) or pethidine 15 mg with a 10-min Lockout (n = 19). Visual analogue scores for pain during the study and for overall pain were similar for both groups (mean (SD) 6.4 (1.5) cm for remifentanil and 6.9 (1.7) cm for pethidine). The area under the curve for visual analogue scores of satisfaction with analgesia was higher for remifentanil than for pethidine (p = 0.001). Maternal arterial oxygen saturation was similar in both groups. Neurologic and Adaptive Capacity Scores at 30 min were higher for remifentanil than for pethidine (median (interquartile range [range]) 36 (34.5–37 [32–39]) vs 34 (33–35 [30–35]), respectively; p = 0.003).
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patient controlled analgesia for labour using remifentanil a feasibility study
BJA: British Journal of Anaesthesia, 2001Co-Authors: J M Blair, D A Hill, J P H FeeAbstract:We have investigated the efficacy and safety of remifentanil in a patient-controlled analgesia device for labour in 21 women. Remifentanil was available in increasing doses (bolus doses 0.25–1.0 μg kg−1) with and without a background infusion (0.025–0.05 μg kg−1 min−1). A Lockout time of 2 min was used. Thirteen out of 21 (62%) women chose to continue using remifentanil up to and during delivery. Nineteen out of 21 (90%) achieved a reduction in pain score from baseline. Using a VAS of 0–10 cm the median maximum reduction in pain score was 3 cm (range 0–8 cm). There was a significant reduction (P
Miftahur Rahman - One of the best experts on this subject based on the ideXlab platform.
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variable band hysteresis current controllers for pwm voltage source inverters
IEEE Transactions on Power Electronics, 1997Co-Authors: K M Rahman, M R Khan, M A Choudhury, Miftahur RahmanAbstract:Hysteresis current controllers having fixed bands are used in inverters of high-performance AC drives. The switching frequency of such controllers varies over the fundamental period of the modulating signal. The maximum switching frequency (MSF) of these controllers is high. To limit the MSF within the limit of inverter switches, fixed carrier Lockouts are usually incorporated. The incorporation of carrier Lockouts causes current distortion, and load currents do not confine within the predetermined band. In this paper, two new controllers are proposed. One is a mixed-mode controller of sinusoidal band added to a fixed band, and the other is an equidistant-band current controller, performances of the proposed controllers are compared with the performances of the conventional fixed-band and sinusoidal-band controllers.
