scholarly journals Tax rule changes and the timing of asset write‐offs in loss firms

2020 ◽  
Author(s):  
Saskia Kohlhase ◽  
Jochen Pierk
Keyword(s):  
Rule Changes ◽  
Loss Firms

Medicare Proposes SNF Rule Changes

ASHA Leader ◽  
2011 ◽  
Vol 16 (8) ◽  
pp. 3-3
Author(s):  
Mark Kander
Keyword(s):  
Rule Changes

Accounting and Valuation: How Helpful Are Recent Accounting Rule Changes?

CFA Digest ◽  
2007 ◽  
Vol 37 (2) ◽  
pp. 89-89
Author(s):  
William H. Sackley
Keyword(s):  
Rule Changes

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

2017 ◽  
Vol 93 (4) ◽  
pp. 101-125 ◽  
Author(s):  
Inga Bethmann ◽  
Martin Jacob ◽  
Maximilian A. Müller
Keyword(s):  
Productivity Loss ◽  
Future Prospects ◽  
Competitive Selection ◽  
Aggregate Output ◽  
Tax Regimes ◽  
Investment Response ◽  
Tax Loss ◽  
Loss Firms ◽  
Jel Classifications ◽  
Selection Of

ABSTRACT Tax regimes treat losses and profits asymmetrically when profits are immediately taxed, but losses are not immediately refunded. We find that treating losses less asymmetrically by granting refunds less restrictively increases loss firms' investment: A third of the refund is invested and the rest is held as cash or returned to shareholders. However, the investment response is driven primarily by firms prone to engage in risky overinvestment. Consistent with the risk of misallocation, we find a delayed exit of low-productivity loss firms receiving less restrictive refunds, indicating potential distortion of the competitive selection of firms. This distortion also negatively affects aggregate output and productivity. Our results suggest that stimulating loss firms' investment with refunds unconditional on their future prospects comes at the risk of misallocation. JEL Classifications: G31; H21; H25.

scholarly journals Concussion in para sport: the first position statement of the Concussion in Para Sport (CIPS) Group

2021 ◽  
pp. bjsports-2020-103696
Author(s):  
Richard Weiler ◽  
Cheri Blauwet ◽  
David Clarke ◽  
Kristine Dalton ◽  
Wayne Derman ◽  
...  
Keyword(s):  
Consensus Statement ◽  
Assessment Tool ◽  
Return To Sport ◽  
Position Statement ◽  
Assessment Tools ◽  
Future Research ◽  
Concussion Management ◽  
Rule Changes ◽  
Specific Rule ◽  
And Performance

Concussion is a frequent injury in many sports and is also common in para athletes. However, there is a paucity of concussion research related to para sport, and prior International Concussion in Sport (CIS) consensus papers have not substantively addressed this population. To remedy this and to improve concussion care provided to para athletes, the concussion in para sport (CIPS) multidisciplinary expert group was created. This group analysed and discussed in-depth para athlete-specific issues within the established key clinical domains of the current (2017) consensus statement on CIS. Due to the onset of the COVID-19 pandemic, the group held all meetings by video conferencing. The existing Sport Concussion Assessment Tool 5 (SCAT5) for the immediate on-field and office-based off-field assessment of concussion was evaluated as part of this process, to identify any para athlete-specific concerns. Regular preparticipation and periodic health examinations are essential to determine a baseline reference point for concussion symptoms but pose additional challenges for the interpreting clinician. Further considerations for concussion management for the para athlete are required within the remove, rest, reconsider and refer consensus statement framework. Considering return to sport (RTS), the 2017 CIS consensus statement has limitations when considering the RTS of the para athlete. Case-by-case decision making related to RTS following concussion is imperative for para athletes. Additional challenges exist for the evaluation and management of concussion in para athletes. There is a need for greater understanding of existing knowledge gaps and attitudes towards concussion among athlete medical staff, coaches and para athletes. Future research should investigate the use and performance of common assessment tools in the para athlete population to better guide their clinical application and inform potential modifications. Concussion prevention strategies and sport-specific rule changes, such as in Para Alpine Skiing and Cerebral Palsy Football, also should be carefully considered to reduce the occurrence of concussion in para athletes.

scholarly journals The Hammer and the Nail: Biomechanics of Striking and Struck Canadian University Football Players

2021 ◽  
Author(s):  
Jeffrey S. Brooks ◽  
Adam Redgrift ◽  
Allen A. Champagne ◽  
James P. Dickey
Keyword(s):  
College Football ◽  
Head Impact ◽  
Football Players ◽  
Video Footage ◽  
Impact Location ◽  
Rule Changes ◽  
Left And Right ◽  
The Brain

AbstractThis study sought to evaluate head accelerations in both players involved in a football collision. Players on two opposing Canadian university teams were equipped with helmet mounted sensors during one game per season, for two consecutive seasons. A total of 276 collisions between 58 instrumented players were identified via video and cross-referenced with sensor timestamps. Player involvement (striking and struck), impact type (block or tackle), head impact location (front, back, left and right), and play type were recorded from video footage. While struck players did not experience significantly different linear or rotational accelerations between any play types, striking players had the highest linear and rotational head accelerations during kickoff plays (p ≤ .03). Striking players also experienced greater linear and rotational head accelerations than struck players during kickoff plays (p = .001). However, struck players experienced greater linear and rotational accelerations than striking players during kick return plays (p ≤ .008). Other studies have established that the more severe the head impact, the greater risk for injury to the brain. This paper’s results highlight that kickoff play rule changes, as implemented in American college football, would decrease head impact exposure of Canadian university football athletes and make the game safer.

scholarly journals Can helmet design reduce the risk of concussion in football?

2014 ◽  
Vol 120 (4) ◽  
pp. 919-922 ◽  
Author(s):  
Steven Rowson ◽  
Stefan M. Duma ◽  
Richard M. Greenwald ◽  
Jonathan G. Beckwith ◽  
Jeffrey J. Chu ◽  
...  
Keyword(s):  
Head Impact ◽  
Dartmouth College ◽  
University Of Minnesota ◽  
Head Impacts ◽  
University Of Oklahoma ◽  
Significant Difference ◽  
Rule Changes ◽  
Impact Data ◽  
Collegiate Football ◽  
Helmet Design

Of all sports, football accounts for the highest incidence of concussion in the US due to the large number of athletes participating and the nature of the sport. While there is general agreement that concussion incidence can be reduced through rule changes and teaching proper tackling technique, there remains debate as to whether helmet design may also reduce the incidence of concussion. A retrospective analysis was performed of head impact data collected from 1833 collegiate football players who were instrumented with helmet-mounted accelerometer arrays for games and practices. Data were collected between 2005 and 2010 from 8 collegiate football teams: Virginia Tech, University of North Carolina, University of Oklahoma, Dartmouth College, Brown University, University of Minnesota, Indiana University, and University of Illinois. Concussion rates were compared between players wearing Riddell VSR4 and Riddell Revolution helmets while controlling for the head impact exposure of each player. A total of 1,281,444 head impacts were recorded, from which 64 concussions were diagnosed. The relative risk of sustaining a concussion in a Revolution helmet compared with a VSR4 helmet was 46.1% (95% CI 28.1%–75.8%). When controlling for each player's exposure to head impact, a significant difference was found between concussion rates for players in VSR4 and Revolution helmets (χ2 = 4.68, p = 0.0305). This study illustrates that differences in the ability to reduce concussion risk exist between helmet models in football. Although helmet design may never prevent all concussions from occurring in football, evidence illustrates that it can reduce the incidence of this injury.

Physical responses of professional soccer players during 4 vs. 4 small-sided games with mini-goals according to rule changes

2017 ◽  
Author(s):  
Jesús V. Giménez ◽  
Hongyou Liu ◽  
Patrycja Lipińska ◽  
Andrzej Szwarc ◽  
Paweł Rompa ◽  
...  
Keyword(s):  
Soccer Players ◽  
Professional Soccer ◽  
Rule Changes ◽  
Physical Responses
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