New evidence on the fertility transition in Ireland 1880–1911

Recent analyses of Ireland's marital fertility transition based on the Princeton Ig and the Stanford CPA measures are reassessed. Revised county estimates of Ig are subjected to regression analysis, and added insight into CPA is offered by comparing Ireland with Scotland and applying the measure to three specially constructed local data sets.     

Episodic Volunteering in Sport Events: A Seven-Country Analysis

VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - Given its ubiquitous nature, sport events are one of the most popular venues for episodic volunteering around the world....     

Reliability of Information Aggregation with Regional Biases: A Note

Is there a rationale for an electoral college system or do these voting systems always waste useful information? This paper studies this question in a setup in which voting is supposed to aggregate decentralized information about individual preferences for two candidates. Individual perceptions may be affected by regional information. When such regional information plays a major role, an electoral college system may be superior to simple majority voting.     

Unternehmensbewertung bei wertabhängiger und autonomer Finanzierungspolitik unter Berücksichtigung einer Kursgewinnbesteuerung

The German tax reform in 2009 entails the general taxation of realized capital gains. The objective of this paper is to investigate the effect of a differentiated taxation of dividend payments and capital gains on discounted cash flow valuations. We develop explicit und practical useful valuation formulas for the free cash flow approach in case of financing based on market values and the adjusted present value approach in case of autonomous financing. Furthermore it is shown how the required risk-adjusted cost of equity can be derived from a modified Tax-CAPM. Finally we discuss how the particularities resulting from the new German tax law can be taken into account in discounted cash flow valuations.     

Using NTEE to classify non-profit organisations: an assessment of human service and regional applications

The National Taxonomy of Exempt Entities (NTEE) constitutes a major contribution to the field of non-profit research, but is beset by conceptual and practical problems. The application of the taxonomy to the list of charitable organisations recognised by the US Internal Revenue Service (IRS) is also an important resource for research, although it has limitations as well, especially for industry-specific and regional analyses. Using survey data from the Chicago metropolitan region, I show that regional estimates for human services based on only those charitable organisations which are required to file tax returns may miss over 40 per cent of the total number of organisations and under-estimate total revenues by almost half. Finally, I point to conceptual, technical and institutional challenges that must be addressed if the NTEE is to gain maximum utility.     

A note on nineteenth-century Irish emigration statistics

Summary On the basis of a re-examination of the different statistical series of post-Famine Irish emigration, this paper finds (1) that the total outflow was larger than the figures for total emigration allow, and (2) that permanent movement to Great Britain was substantially more important, both relatively and absolutely, than is commonly realized.     

The blocking job shop with rail-bound transportation

The blocking job shop with rail-bound transportation (BJS-RT) considered here is a version of the job shop scheduling problem characterized by the absence of buffers and the use of a rail-bound transportation system. The jobs are processed on machines and are transported from one machine to the next by mobile devices (called robots) that move on a single rail. The robots cannot pass each other, must maintain a minimum distance from each other, but can also “move out of the way”. The objective of the BJS-RT is to determine for each machining operation its starting time and for each transport operation its assigned robot and starting time, as well as the trajectory of each robot, in order to minimize the makespan. Building on previous work of the authors on the flexible blocking job shop and an analysis of the feasible trajectory problem, a formulation of the BJS-RT in a disjunctive graph is derived. Based on the framework of job insertion in this graph, a local search heuristic generating consistently feasible neighbor solutions is proposed. Computational results are presented, supporting the value of the approach.