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ردیف | عنوان | نوع |
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1 |
Does U.S. foreign earnings lockout advantage foreign acquirers?
آیا درآمدهای خارجی ایالات متحده از خریدار خارجی بهره مند است؟-2017 We hypothesize and find evidence consistent with foreign firms being tax-favored acquir
ers of U.S. targets with greater locked-out earnings because they can avoid the U.S. tax on
repatriations. This effect is economically significant; a standard deviation increase in lock
out is associated with a 12% relative increase in the likelihood that an acquirer is foreign.
We also find evidence that foreign acquirers of the target firms are more likely to be resi
dents of countries that use territorial tax systems, as the tax advantages for a foreign firm
acquiring a U.S. target with locked-out earnings are even greater for these acquirers.
Keywords: Taxes | International | Acquisitions |
مقاله انگلیسی |
2 |
Managing risks linked to machinery in sawmills by controlling hazardous energies: Theory and practice in eight sawmills
مدیریت خطرات مربوط به ماشین آلات در کارخانه های چوب با کنترل انرژی های خطرناک: نظریه و تمرین در هشت کارخانه چوب-2016 Machines pose various types of hazards and exposure to these hazards can result in injury or death. Risks
linked to machinery can be managed by controlling hazardous energies. Safety procedures are thus used
to control hazardous energies on machinery when workers perform different tasks such as maintenance,
unjamming, or repair work. These procedures are part of a safety management policy for hazardous energies. The policy is described in a document referred to as the lockout program, which includes activities
and work targeted by lockout, audits, hazard identification, training, communication and so on. The
objective of this paper is to understand how the lockout program is actually implemented. As such, seven
lockout programs from eight sawmills were analyzed. Twenty-two interviews were conducted with
machine operators, maintenance workers and managers to gain a better understanding of the actual
application of lockout programs, identify weak points and propose improvements. Fifty-seven lockout
procedures were also observed. It was found that (i) hazard identification was incomplete, (ii) lockout
program signatures and dates were missing, (iii) actual lockout practices were better than the procedures
described in the programs regarding lockout hardware, rules to observe when using lockout hardware
(e.g. keeping keys in one’s possession at all times) and machinery design for facilitating lockout, (iv) locks
were applied to control systems during minor unjamming contrary to lockout principles, and (v) permits
were issued as alternatives to lockout for troubleshooting without risk assessment. In actual fact, risk
assessment is needed for both interventions requiring lockout and those without lockout.
Keywords: Lockout/tagout | Maintenance | CSA Z460 | Machine | Procedure |
مقاله انگلیسی |