scholarly journals Assessment of Damages for Permanent Incapacitating Injuries

1969 ◽  
pp. 430
Author(s):  
Donna Lea Hawley
Keyword(s):  
Income Tax ◽  
Total Loss ◽  
Personal Injury ◽  
Damage Awards ◽  
Future Earnings ◽  
The Past ◽  
Future Care ◽  
The Cost ◽  
Actual Loss

Within the last year personal injury awards in Canada have been assessed for amounts far exceeding those in the past. This paper examines the basis on which personal injury awards have been and are assessed. The treatment of this topic is delimited by restricting the discussion to only those awards made for serious per sonal injuries—those that permanently incapacitate the plaintiff to major ex tent. While once global awards were assessed to provide compensation for the total loss of the plaintiff, there now appears to be trend towards assessment of damages for the actual loss of the plaintiff. Usually, the two most important heads of damage are loss of future earnings and cost offuture care. Of these two it is the cost of future care which has been the primary cause of the dramatic increase in damage awards. Non-pecuniary damages are now usually given somewhat minor consideration in the awards. Other considerations on assessment examined in clude income tax, considerations on appeal and the use of juries.

Compensatory Damage Awards for Nonphysical Personal Injuries: The Murphy Pendulum

2008 ◽  
Vol 6 (1) ◽  
pp. 43-61
Author(s):  
Dennis J. Gaffney ◽  
Maureen H. Smith-Gaffney ◽  
Richard P. Weber ◽  
Richard O. Davis
Keyword(s):  
Income Tax ◽  
Personal Injury ◽  
Damage Awards ◽  
Federal Income Tax ◽  
Judicial Proceedings ◽  
Gross Income ◽  
Compensatory Damages ◽  
Compensatory Damage Awards

The Murphy case involves the question of whether compensatory damage awards received for nonphysical personal injury are subject to the federal income tax. Such awards had been excluded from a taxpayer's gross income since 1918, but in 1996, Congress amended I.R.C. Sec. 104(a)(2) with the intention of taxing these awards. The taxpayer (Murphy) received an award for nonphysical personal injuries after the 1996 amendment and has argued in three judicial proceedings that, despite the amendment, her award is not taxable. This paper traces the path of the Murphy case through the IRS and the courts, discusses the income tax issues raised in the various forums, and makes recommendations to clarify and improve the federal income tax treatment of compensatory damages for nonphysical personal injury.

scholarly journals Indian Takeovers: A Residual Income Approach to Analyse Value Creation for the Acquirer

2015 ◽  
Vol 2 (1) ◽  
Author(s):  
Anjala Kalsie ◽  
Jappanjyot Kaur Kalra
Keyword(s):  
Mergers And Acquisitions ◽  
Value Creation ◽  
Residual Income ◽  
Present Value ◽  
Future Earnings ◽  
The Past ◽  
Income Approach ◽  
Major Merger ◽  
The Cost ◽  
Residual Income Approach

The objective of the paper is to test financial performance of major merger and acquisition deals done by Indian companies in the past. The traditional accounting methodologies do not sufficiently address the key issue that whether mergers and acquisitions have a positive value creation for the acquirer and hence, is a positive NPV proposition or not. The paper employs residual income approach for valuing, and comparing the present value of the acquirer’s future earnings before the acquisition, with those that actually result following the takeover. The cost of the acquisition, the acquirer’s cost of capital, and the earnings have been taken into account. The residual income approach is used for evaluating a few major Indian takeovers during 2000-10. Using the traditional accounting method, it was observed that acquisitions result in a significant or marginal decline in profitability. However, the results using the residual income approach shows that the fundamental valuation of acquirers is significantly lower after the acquisition than it is before the acquisition.

Measuring the cost of environmental compliance for Waikato dairy farmers - a survey approach

2015 ◽  
Vol 77 ◽  
pp. 159-166
Author(s):  
T.O.R. Macdonald ◽  
J.S. Rowarth ◽  
F.G. Scrimgeour
Keyword(s):  
Qualitative Data ◽  
Management Practice ◽  
Dairy Farm ◽  
Environmental Compliance ◽  
Dairy Farmers ◽  
The Past ◽  
Farm Systems ◽  
The Cost ◽  
Farm System ◽  
Survey Approach

The link between dairy farm systems and cost of environmental compliance is not always clear. A survey of Waikato dairy farmers was conducted to establish the real (non-modelled) cost of compliance with environmental regulation in the region. Quantitative and qualitative data were gathered to improve understanding of compliance costs and implementation issues for a range of Waikato farm systems. The average oneoff capital cost of compliance determined through a survey approach was $1.02 per kg milksolids, $1490 per hectare and $403 per cow. Costs experienced by Waikato farmers have exceeded average economic farm surplus for the region in the past 5 years. As regulation increases there are efficiencies to be gained through implementing farm infrastructure and farm management practice to best match farm system intensity. Keywords: Dairy, compliance, farm systems, nitrogen, Waikato

Attraction of prey

2018 ◽  
Author(s):  
John D. Horner ◽  
Bartosz J. Płachno ◽  
Ulrike Bauer ◽  
Bruno Di Giusto
Keyword(s):  
Visual Cues ◽  
Synergistic Action ◽  
Carnivorous Plants ◽  
Future Research ◽  
Acoustic Cues ◽  
Qualitative And Quantitative Analysis ◽  
Qualitative And Quantitative ◽  
The Past ◽  
The Cost ◽  
Prey Attraction

The ability to attract prey has long been considered a universal trait of carnivorous plants. We review studies from the past 25 years that have investigated the mechanisms by which carnivorous plants attract prey to their traps. Potential attractants include nectar, visual, olfactory, and acoustic cues. Each of these has been well documented to be effective in various species, but prey attraction is not ubiquitous among carnivorous plants. Directions for future research, especially in native habitats in the field, include: the qualitative and quantitative analysis of visual cues, volatiles, and nectar; temporal changes in attractants; synergistic action of combinations of attractants; the cost of attractants; and responses to putative attractants in electroantennograms and insect behavioral tests.

Are Apprenticeships Still Relevant in the 21st Century? A Case Study of Changing Youth Training Arrangements in German Banks

ILR Review ◽  
2002 ◽  
Vol 55 (4) ◽  
pp. 667-685 ◽  
Author(s):  
David Finegold ◽  
Karin Wagner
Keyword(s):  
21St Century ◽  
Cost Savings ◽  
New Firms ◽  
Workplace Flexibility ◽  
Transferable Skills ◽  
The Past ◽  
Detailed Case ◽  
The Cost ◽  
Youth Training

The authors present a detailed case study of the evolution of apprenticeships in German banking over the past two decades to analyze why employers continue to be willing to invest in these programs that provide workers with transferable skills. They explain employers' motivation in terms of two “logics.” Some considerations stemming from the logic of consequences, such as recruitment cost savings and enhanced workplace flexibility, encourage retention of the apprenticeship system. On balance, however, the cost calculus that is at the heart of the logic of consequences would, if unopposed, encourage head-hunting for apprentices trained by other firms, eventually undermining the system. The countervailing logic of appropriateness, however, discourages defections from the system by fostering trust among employers, encouraging new firms to participate in the system, supporting the strong reputational effect associated with training, and creating mechanisms with which banks can have a hand in keeping the system efficient.

Acute Medicine Trainee Update

2011 ◽  
Vol 10 (3) ◽  
pp. 149-149
Author(s):  
Amy Daniel ◽  
◽  
Alice Miller ◽  
Keyword(s):  
Palliative Care ◽  
Medical Ethics ◽  
Advisory Committee ◽  
Skill Training ◽  
Skills Training ◽  
Training Programme ◽  
Acute Medicine ◽  
The Past ◽  
Training Programme Director ◽  
The Cost

We have been aware for a while that there are disparities in specialist skill provision both between and within deaneries – and the SAC is working hard to identify problems in this area. More recently, the issue of funding for specialist skills has been raised. It seems that some deaneries are happy and able to contribute towards the cost of training in a particular skill, while others are not; in at least one deanery, part-funding has now been withdrawn, leaving trainees to cover the entire cost of their chosen skills training. As specialist skill training is now a mandatory part of the Acute Medicine curriculum, we need to find a way to eliminate disparity both between different deaneries and between different skills. However, there is no easy solution, and for the time being, trainees will have to factor in the potential financial implications of a particular skill when they are considering their options. On a brighter note, the list of recognised specialist skills has increased over the past year. Palliative Care has been authorised as a suitable skill, and Medical Ethics and Law will soon also be added to the list. If you would like to propose a skill that is not currently listed in the Acute Medicine curriculum, you should discuss it with your training programme director, who can bring the proposal to the Acute Medicine Specialty Advisory Committee (SAC).

A view of the current state of hygiene, sanitation, and public medicine

1923 ◽  
Vol 19 (2) ◽  
pp. 90-92
Author(s):  
V. V. Miloslavsky
Keyword(s):  
Medical Knowledge ◽  
Total Loss ◽  
Present Moment ◽  
The Past ◽  
Premature Deaths ◽  
Current State

Hardly any other branch of medical knowledge has ever faced greater challenges, more pressing questions, than hygiene does at the present moment. The past war has uprooted about 6 million healthy, strong individuals - a direct sacrifice on the altar of Mars. To this should be added about 50 million premature deaths caused by an increase of mortality and those who were not born as a result of a decrease in the birthrate. For Russia, the total loss had already reached 21 million souls by the end of 1920, with 25 million disabled.

Estimating the cost of pure cybercrime to Australian individuals

2021 ◽  
Author(s):  
Coen Teunissen ◽  
Isabella Voce
Keyword(s):  
Economic Impact ◽  
The Other ◽  
Population Estimates ◽  
Australian Population ◽  
Probability Sampling ◽  
The Past ◽  
Online Panels ◽  
The Cost

This report estimates the cost of pure cybercrime to individuals in Australia in 2019. A survey was administered to a sample of 11,840 adults drawn from two online panels—one using probability sampling and the other non-probability sampling—with the resulting data weighted to better reflect the distribution of the wider Australian population. Thirty-four percent of respondents had experienced some form of pure cybercrime, with 14 percent being victimised in the last 12 months. This is equivalent to nearly 6.7 million Australian adults having ever been the victim of pure cybercrime, and 2.8 million Australians being victimised in the past year. Drawing on these population estimates, the total economic impact of pure cybercrime in 2019 was approximately $3.5b. This encompasses $1.9b in money directly lost by victims, $597m spent dealing with the consequences of victimisation, and $1.4b spent on prevention costs. Victims recovered $389m.

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

scholarly journals The Perceptual and Cognitive Processes That Govern Egg Rejection in Hosts of Avian Brood Parasites

2021 ◽  
Vol 9 ◽  
Author(s):  
Daniel Hanley ◽  
Samantha L. Rutledge ◽  
Juliana Villa
Keyword(s):  
Cognitive Processing ◽  
Cognitive Processes ◽  
Selective Pressure ◽  
Null Model ◽  
Egg Rejection ◽  
Egg Recognition ◽  
Brood Parasites ◽  
The Past ◽  
The Cost ◽  
Receptor Noise

Hosts of avian brood parasites are under intense selective pressure to prevent or reduce the cost of parasitism. Many have evolved refined egg discrimination abilities, which can select for eggshell mimicry in their parasite. A classic assumption underlying these coevolutionary dynamics is that host egg recognition depends on the perceivable difference between their own eggs and those of their parasite. Over the past two decades, the receptor noise-limited (RNL) model has contributed to our understanding of these coevolutionary interactions by providing researchers a method to predict a host’s ability to discriminate a parasite’s egg from its own. Recent research has shown that some hosts are more likely to reject brown eggs than blue eggs, regardless of the perceived differences to their own. Such responses suggest that host egg recognition may be due to perceptual or cognitive processes not currently predictable by the RNL model. In this perspective, we discuss the potential value of using the RNL model as a null model to explore alternative perceptual processes and higher-order cognitive processes that could explain how and why some hosts make seemingly counter-intuitive decisions. Further, we outline experiments that should be fruitful for determining the perceptual and cognitive processing used by hosts for egg recognition tasks.

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