Estate Taxes: Use of Actual Life Expectancies in Determining the Value of a Reversionary Interest

1966 ◽  
Vol 66 (4) ◽  
pp. 797
Keyword(s):  
Estate Taxes ◽  
Actual Life

BETWEEN TWO WORLDS: ACTUAL LIFE STRATEGIES OF VICTIMS OF MILITARY CONFLICT IN UKRAINE

2018 ◽  
Vol 139 (1) ◽  
pp. 103-111
Author(s):  
Oksana Ivankova-Stetsyuk ◽  
Igor Markov
Keyword(s):  
Life Strategies ◽  
Military Conflict ◽  
Actual Life

Tax-Advantaged Trust Use Among IPO Executives: Determinants and Implications for Valuation and Future Performance

2019 ◽  
Vol 95 (3) ◽  
pp. 145-175 ◽  
Author(s):  
Michael J. Dambra ◽  
Matthew Gustafson ◽  
Phillip J. Quinn
Keyword(s):  
Stock Price ◽  
Relevant Information ◽  
Data Availability ◽  
Market Prices ◽  
The Public ◽  
Future Performance ◽  
Estate Taxes ◽  
Price Appreciation ◽  
One Year ◽  
Jel Classifications

ABSTRACT We examine the prevalence and determinants of CEOs' use of tax-advantaged trusts prior to their firm's IPO. Twenty-three percent of CEOs use tax-advantaged pre-IPO trusts, and share transfers into tax-advantaged trusts are positively associated with CEO equity wealth, estate taxes, and dynastic preferences. We project that pre-IPO trust use increases CEOs' dynastic wealth by approximately $830,000, on average. We next examine a simple model's prediction that trust use will be positively related to IPO-period stock price appreciation. We find that trust use is associated with 12 percent higher one-year post-IPO returns, but is not significantly related to the IPO's valuation, filing price revision, or underpricing. This evidence is consistent with CEOs' personal finance decisions prior to the IPO containing value-relevant information that is not immediately incorporated into market prices. JEL Classifications: D14; G12; G32; M21; M41. Data Availability: Data are available from the public sources cited in the text.

SHORT AND LONG RUN EFFECTS OF INTEREST-INCOME AND ESTATE TAXES

1974 ◽  
Vol 26 (1-3) ◽  
pp. 109-129 ◽  
Author(s):  
Eytan Sheshinski
Keyword(s):  
Interest Income ◽  
Long Run ◽  
Estate Taxes

A Multi-MOORA decision making method based on muirhead mean operators and complex spherical fuzzy uncertain linguistic setting

2021 ◽  
pp. 1-26
Author(s):  
Fen Wang ◽  
Zeeshan Ali ◽  
Tahir Mahmood ◽  
Shouzhen Zeng
Keyword(s):  
Decision Making ◽  
General Structure ◽  
Aggregation Operators ◽  
Ratio Analysis ◽  
Multi Objective Optimization ◽  
Linguistic Terms ◽  
Modifiable Factors ◽  
Multi Attribute Decision Making ◽  
Multiplicative Form ◽  
Actual Life

The Muirhead mean (MM) operators offer a flexible arrangement with its modifiable factors because of Muirhead’s general structure. On the other hand, MM aggregation operators perform a significant role in conveying the magnitude level of options and characteristics. In this manuscript, the complex spherical fuzzy uncertain linguistic set (CSFULS), covering the grade of truth, abstinence, falsity, and their uncertain linguistic terms is proposed to accomplish with awkward and intricate data in actual life dilemmas. Furthermore, by using the MM aggregation operators with the CSFULS, the complex spherical fuzzy uncertain linguistic MM (CSFULMM), complex spherical fuzzy uncertain linguistic weighted MM (CSFULWMM), complex spherical fuzzy uncertain linguistic dual MM (CSFULDMM), complex spherical fuzzy uncertain linguistic dual weighted MM (CSFULDWMM) operators, and their important results are also elaborated with the help of some remarkable cases. Additionally, multi-attribute decision-making (MADM) based on the Multi-MOORA (Multi-Objective Optimization Based on a Ratio Analysis plus full multiplicative form), and proposed operators are developed. To determine the rationality and reliability of the elaborated approach, some numerical examples are illustrated. Finally, the supremacy and comparative analysis of the elaborated approaches with the help of graphical expressions are also developed.

scholarly journals Spatial development in the post-COVID period: New challenges or old problems?

2021 ◽  
Vol 51 (3) ◽  
pp. 226-232
Author(s):  
O.V. Kuznetsova ◽  
◽  
Keyword(s):  
Social Stratification ◽  
Housing Stock ◽  
Spatial Development ◽  
Settlement System ◽  
Level Of Education ◽  
Duration Of Stay ◽  
Urban Agglomerations ◽  
Number Of Factors ◽  
New Challenges ◽  
Actual Life

The article shows that the crisis caused by the COVID-19 pandemic has not lead to the emergence of fundamentally new patterns of spatial development, but has escalated its old problems. Thus, the importance of the largest cities in the country’s economy has not decreased at all. On the contrary, their traditional advantages have revealed, including those connected with an increased level of education of residents. But at the same time, the most important problem of the largest cities has also aggravated, and cannot be ignored — that is strong social stratification of citizens. The development of remote employment, the scale of which will obviously be greater than pre-crisis, may lead to changes in the settlement system within urban agglomerations, but not beyond them. This is due to the potential dominance of not completely remote, but combined employment, which is necessary to ensure the transfer of implicit knowledge. But even within urban agglomerations, the possible scale of changing permanent residence due to a number of factors (climate, features of the housing stock, availability of infrastructure facilities) is very limited, the most important will be an increase in the duration of stay in dachas. This will further aggravate the existing complex of problems associated with the extremely weak consideration of the actual life of people on two houses in the activities of the authorities.

scholarly journals Remaining Useful Life Prediction of the Concrete Piston Based on Probability Statistics and Data Driven

2021 ◽  
Vol 11 (18) ◽  
pp. 8482
Author(s):  
Jie Li ◽  
Yuejin Tan ◽  
Bingfeng Ge ◽  
Hua Zhao ◽  
Xin Lu
Keyword(s):  
Inventory Management ◽  
Regression Models ◽  
Life Prediction ◽  
Remaining Useful Life ◽  
Data Driven ◽  
Distribution Fitting ◽  
Useful Life ◽  
Concrete Pump Truck ◽  
Concrete Pump ◽  
Actual Life

This paper proposes a method on predicting the remaining useful life (RUL) of a concrete piston of a concrete pump truck based on probability statistics and data-driven approaches. Firstly, the average useful life of the concrete piston is determined by probability distribution fitting using actual life data. Secondly, according to condition monitoring data of the concrete pump truck, a concept of life coefficient of the concrete piston is proposed to represent the influence of the loading condition on the actual useful life of individual concrete pistons, and different regression models are established to predict the RUL of the concrete pistons. Finally, according to the prediction result of the concrete piston at different life stages, a replacement warning point is established to provide support for the inventory management and replacement plan of the concrete piston.

Symptom Profile of Multiple Chemical Sensitivity in Actual Life

2005 ◽  
Vol 67 (2) ◽  
pp. 318-325 ◽  
Author(s):  
Mariko Saito ◽  
Hiroaki Kumano ◽  
Kazuhiro Yoshiuchi ◽  
Naomi Kokubo ◽  
Kyoko Ohashi ◽  
...  
Keyword(s):  
Multiple Chemical Sensitivity ◽  
Chemical Sensitivity ◽  
Symptom Profile ◽  
Multiple Chemical ◽  
Actual Life
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