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661.
Dr. Heinrich H. Förster CFA Dipl.-Kfm. Stefan Stöckl Henner Brenken M.Sc. 《Zeitschrift für Betriebswirtschaft》2009,79(9):985-1018
The German Corporate Tax Reform Act of 2008 requires an adjustment of classic valuation concepts because it limits interest deduction from taxable income depending on the operating performance of the company. By using time- and state-contingent discount rates in a risk-neutral valuation with predetermined debt levels, a theoretically sound valuation result is obtained. However, a modified APV-concept which assumes deterministic debt over the planning horizon and constant leverage in the terminal value phase also yields consistent valuation results when two types of tax shields with different levels of risk are distinguished. 相似文献
662.
Kate de Medeiros Robert L. Rubinstein Chiadi U. Onyike Deirdre M. Johnston Alva Baker Matthew McNabney 《Journal of Housing for the Elderly》2013,27(1-2):206-220
We compared data drawn from a random sample of 399 current assisted living residents and a subsample of 222 newly admitted residents for two groups: childless residents and residents with children. The percentage of childless residents (26%) in our study was slightly higher than U.S. population estimates of childless individuals aged 65 years and older (20%). In the overall sample, the two groups differed significantly by age, race, and women's years of education. The childless group was slightly younger, had a higher percentage of African American residents, and had more years of education than the group with children. In the subsample, we looked at demographic, functional, financial, and social characteristics and found that childless residents reported fewer diagnoses of dementia and fewer visits from a relative but more reported paying less money per month for assisted living and having private insurance than residents with children. As childlessness among older adults continues to increase, it will become increasingly important to understand how child status affects the need for and experience of long-term care. 相似文献
663.
Considered are stochastic continuous-time control systems described by stochastic differential equations, which are defined by special martingals. Examples are given by the well known Ito equations with respect to a Wiener - or a Poisson process. By means of a performance index, regarding current yields as well as a terminal payment a control problem is formulated. The essential result in view of concrete evaluation is the approximation by a sequence of discrete-time finite dimensional control problems. 相似文献
664.
AbstractWe propose a cure rate survival model by assuming that the number of competing causes of the event of interest follows the negative binomial distribution and the time to the event of interest has the Birnbaum-Saunders distribution. Further, the new model includes as special cases some well-known cure rate models published recently. We consider a frequentist analysis for parameter estimation of the negative binomial Birnbaum-Saunders model with cure rate. Then, we derive the appropriate matrices for assessing local influence on the parameter estimates under different perturbation schemes. We illustrate the usefulness of the proposed model in the analysis of a real data set from the medical area. 相似文献
665.
666.
J. N. Lye 《Econometric Reviews》2013,32(2):217-234
This paper considers a general and computationally convenient method of evaluating the distribution function of statistics that are the ratio of a bilinear form to a quadratic form. Numerous Economemc applications of the method are given. 相似文献
667.
Despite the fact that sickle-cell disease (SCD) is perhaps the most “racialized” medical condition in the USA, very little is known about how “race” impacts public support for health policies related to the condition. We embedded an experiment within the 2011 Cooperative Congressional Election Study in order to assess perceptions about SCD among 1250 participants from diverse backgrounds and evaluate the extent to which these perceptions were associated with support for government spending on SCD-related benefits. We manipulated the racial phenotype of SCD advocates who requested additional government funding and asked participants to indicate how much the government should provide. Overall, participants expressed moderately positive attitudes about SCD, and there were no differences in funding support based on the race of the advocate. However, white participants supported less funding compared to nonwhite participants, even after adjusting for a number of demographic and attitudinal covariates. These findings suggest that a complex relationship between racial identification and implicit racism may shape public perceptions about SCD that negatively influences perceivers’ support for SCD-related policy. 相似文献
668.
Robert?Joseph?TaylorEmail authorView authors OrcID profile Dawne?M.?Mouzon Ann?W.?Nguyen Linda?M.?Chatters 《Race and social problems》2016,8(4):326-339
This study examined reciprocal support networks involving extended family, friends and church members among African Americans. Our analysis examined specific patterns of reciprocal support (i.e., received only, gave only, both gave and received, neither gave or received), as well as network characteristics (i.e., contact and subjective closeness) as correlates of reciprocal support. The analysis is based on the African American subsample of the National Survey of American Life. Overall, our findings indicate that African Americans are very involved in reciprocal support networks with their extended family, friends and church members. Respondents were most extensively involved in reciprocal supports with extended family members, followed closely by friends and church networks. Network characteristics (i.e., contact and subjective closeness) were significantly and consistently associated with involvement with reciprocal support exchanges for all three networks. These and other findings are discussed in detail. This study complements previous work on the complementary roles of family, friend and congregational support networks, as well as studies of racial differences in informal support networks. 相似文献
669.
ABSTRACT For African American women, hair is a key site of identity formation and self-esteem that has been largely ignored by education researchers. Fifty-six African American women shared memories of negative hair experiences in school as a means to magnify the implicit injuries of racial and gender marginalization in educational environments. Memories consisted of hair shaming and suffering the consequences of hair damage, by way of classmate or teacher. Embarrassment and anxiety were the most frequently reported emotional reaction, resulting in participants’ discomfort in school and in their interpersonal relationships. Findings from this study suggest that hair bias represents a source of trauma and identity negotiation within school contexts. Critical Black feminist theories were used to frame the method and interpretation of participants’ reflective narratives. The insights provided through the narrative sample fuel recommendations regarding anti-bias teaching and school policy reform. 相似文献
670.
This paper studies the dynamics of long‐term contracts in repeated principal–agent relationships with an impatient agent. Despite the absence of exogenous uncertainty, Pareto‐optimal dynamic contracts generically oscillate between favoring the principal and favoring the agent. 相似文献