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The article presents the discussion on issue of Comparative Drama announces a partnership between Comparative Drama and the Comparative Drama Conference. Topics include journal and conference that share a name and a commitment to international, interdisciplinary scholarship on dramatic literature; and international community of scholars and encouraging us all to invest in warmer business casual attire.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

With firms spending $60 billion on sponsorship annually, it has become an integral part of the marketing mix and is necessary for the survival of many sport organizations. Despite the importance of these partnerships, conditions that may jeopardize what can be a long-term relationship for both sides are underresearched. Utilizing survival analysis modeling to examine a longitudinal dataset of 69 global sponsorships, the purpose of this research is to isolate factors that predict the dissolution of such partnerships and test a dynamic, integrated model of sponsorship decision-making. From the perspective of the sponsoring firm, congruence and high levels of brand equity were found to reduce the hazard of dissolution. Results indicate that economic conditions, such as an inflationary economy, are a statistically significant predictor of sponsorship dissolution. Increased clutter was also detrimental, with every one sponsor added increasing the hazard of dissolution, demonstrating the importance of exclusivity in global sponsorships. [ABSTRACT FROM AUTHOR]

Over the past few decades, collaboration has flourished in the public administration and policy fields as a rational means to solve complex issues and improve public service performance. Through a meta-analysis of 26 studies with 251 effect sizes, this investigation provides novel perspectives for understanding the effects of different collaborative partnerships on performance. To test these mechanisms, we applied various social science theories, such as institutional theory, resource dependence theory, a resource-based view, and transaction cost theories. Our findings indicate that the overall effect of collaborative performance is positive and significant. Moreover, meta-regression results show that public–public collaboration results in better performance than public–nonprofit or public–business collaboration, while involving all three entity types in collaborative efforts yields similar outcomes to public–public collaboration. Several implications of these findings are outlined for researchers and practitioners. [ABSTRACT FROM AUTHOR]

The article presents the discussion on formal alliance structures based on military force to more transient marriages of convenience on specific issues. Topics include partnerships is an arrangement to forge closer co-operation between like-minded entities and better management of partners with divergent values and interests; and countries can avoid dominance and entanglement, but, at the same time, gain much in both economic and military spheres.

Existing literature on sexual behavior has often examined several different types of casual sexual relationships (CSRs) collectively as a CSR as opposed to looking at each type of CSR individually. Research has previously looked at exit strategies in conjunction with committed relationships, but there is a dearth of research looking at how individuals exit noncommittal sexual encounters, such as a one-time sexual encounters (OTSE). This study aimed to examine exit strategies from an OTSE and then compare them to exit strategies used in business relationship dissolution. We gathered qualitative data from 48 participants and analyzed it using thematic analysis. Three main themes from this data were (1) communications that signaled the end of an OTSE, (2) actions taken that signaled the end of an OTSE and (3) agreements made about an OTSE. Eleven of our subthemes mapped on to the business model used. These findings demonstrate that OTSEs may be viewed as a transactional encounter instead of a short-term personal relationship by those who engage in them. [ABSTRACT FROM AUTHOR]

Corporate judicial dissolution was formally introduced into Chinese Company Law in 2005, and yet there has been scant academic research exploring the function and implications of this procedure. This paper aims to rectify this by offering a comprehensive empirical study of the practice. Research shows that the procedure has been increasingly exercised by shareholders, though the total number of such cases is relatively small. The research also revealed many flaws in the procedure, which is not surprising; teething troubles are all but inevitable for a new procedure. The study also reveals that the courts do not strictly follow the relevant provisions of the Company Law and Judicial Interpretations when adjudicating judicial dissolution cases. Instead, Chinese judges appear to have created their own specific rules, a practice that runs counter to China's current legal system. Finally, this article proposes that the shareholder oppression could be introduced and enacted as one of the grounds to initiate the judicial dissolution. [ABSTRACT FROM AUTHOR]

The article provides insights on resolving business divorces under the Revised Limited Liability Company (LLC) Act in Florida. Topics discussed include the limitations on the transfer of ownership rights and the transfer of management rights facing LLC, importance of accurate information about the operations and finances of a company in resolving the issue of distrust in a business divorce, and provisions of Florida LLC on transferring interests.

After the Philippines gained independence in 1946, Canberra and Manila have maintained a close political and security relationship except for a period from the early-1970s to the mid-1990s. Despite this robust history of cooperation, the Australia-Philippines relationship is often overlooked in the study of Australia's engagement with Asia. This article analyses the Australia-Philippines relationship from 1946 to the present. It argues that the trajectory of the relationship is shaped by strategic trends at the global level that impinge on the Asia-Pacific regional environment and engage the shared security interests of the two. Conversely, the relationship stagnates without this dynamic, as with the easing of Cold War pressures in Asia from the early-1970s. The article demonstrates that while Manila has consistently maintained a positive disposition toward Australia since its independence, Canberra has reciprocated only on its own terms—when Australia's political and security interests have been sufficiently engaged. [ABSTRACT FROM AUTHOR]

15 Such as a piece of TMH 10, 14 (HS 2465); of TMH 10, 41a (HS 2153); of TMH 10, 50b (HS 2476a) and of TMH 10, 59b (the piece with remains of ll. 1'-2'). 11 Minor differences in the use of determinatives (note, e. g., urudu g u- z a in TMH 10, 86 and 194; ^gis a l a n in TMH 10, 14), in unusual abbreviations (e. g., TMH 10, 41) as well as in irregular spellings (such as i-da-ma-ru-a in TMH 10, 115) and mistakes (e. g., TMH 10, 17 and 206) have not been considered here. 18 The earliest of these studies reveals that the volume was intended to become TMH 9 (now Lämmerhirt 2012), and refers to individual texts as such (i. e., TMH 9, n instead of TMH 10, n).19 The same happens sometimes in this volume as well (pp. 55; 76 and 125). Not all previously published Old Babylonian archival texts in the Hilprecht Collection have been identified, though: compare TMH NF 1-2, 326; 33 34234 and 361; 35 TMH NF 5, 32;36 35; 57 and 76-77 (ed. Note that TMH 10, 9 does not belong to the Lu-ursa^ggal file; this assignment must be based on a typographical error on p. 371 (read: TMH 10, 7). tablets to the Nippur material is questionable (TMH 10, 103; 136 and 215; in detail see below). [Extracted from the article]

The article offers information on notice of corporate dissolution rates for members and non-members of The Missouri Bar. Topics discussed include notice of winding up of limited liability company to all creditors of and claimants against 1000 Corporate Parkway, LLC, 1052-1098 Crosswinds, LLC, 12100 Bellefontaine, LLC and 12257 Bellefontaine, LLC.

Recent research disputes the view that the joint-stock corporation played a crucial role in historical economic development, but retains the idea that the costless firm dissolution implicit in non-corporate forms deterred investment. A multi-armed bandit model demonstrates the benefits of costless dissolution in an environment where potential business partners are not fully informed. Experimentation creates a spike in dissolution rates early in firms' lives, as less productive matches break down and agents look for better matches. Many of the better matches adopt the corporate form, whose higher dissolution cost functions as a commitment device. We test the model's predictions using firm-level data on 12,000 enterprises established in Egypt between 1910 and 1949. The partnership reflected a trade-off between committing to a partner and sorting into potentially better matches, fostering the formation of more productive enterprises (JEL D21, D22, L26, N15, O16). [ABSTRACT FROM AUTHOR]

Several approaches frame childbirth as an event that can reduce partnership quality, generate work-family conflicts, intensify financial pressures, and increase separation risk. The present study discusses theories of separation in relation to pregnancy intentions leading to a birth and analyses data from Growing Up in Ireland. Transition rate models of parental separation nine months to five years after childbirth show higher risks of separation after pregnancies described as "somewhat too early", "much too early" and after "unwanted" pregnancies. These differences are due partly to sociodemographic factors that influence unplanned pregnancies and subsequent separation. Increases in workfamily conflicts after birth do not increase separation risk. [ABSTRACT FROM AUTHOR]

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

For a partnership model with general type distributions and interdependent values, we derive the optimal dissolution mechanisms that, for arbitrary initial ownership, maximize any convex combination of revenue and social surplus. The solution involves ironing around typically interior worst‐off types, which are endogenously determined. The optimal ownership structures are such that, with identical distributions, equal shares are always optimal. With nonidentical distributions, the optimal shares are typically asymmetric, the identity of the agents with large shares may change with the importance of revenue generation, and even fully concentrated initial ownership and assigning zero shares to the strongest agents can be optimal. [ABSTRACT FROM AUTHOR]

One consequence of market globalization has been the growing incidence of collaborative ventures among companies from different countries. Small and large, experienced and novice, companies increasingly are choosing partnerships as a way to compete in the global marketplace. Motives for international collaborative ventures are varied and complex. including a desire to leverage resources arid assets, retain flexibility, reduce risks, gain speed, and capitalize on each partner's strengths. The systematic framework presented here can be used by managers as a practical, ten-step approach to establishing successful collaborative ventures. The article also discusses four major types of international business partnership--distributor agreements, licensing, franchising, and joint ventures, and highlights key success factors for each. [ABSTRACT FROM AUTHOR]

The article comments on the German Federal Finance Court's judgment of March 2017 about real and spurious real division; and task of the business enterprise upon dissolution of a co-entrepreneurship. The ruling says the principles of real division apply to both the dissolution co-entrepreneurship and distribution of business assets as well as for leaving co-entrepreneur.

The Generations and Gender Survey (GGS) is a panel study on families, life course trajectories and gender relations. The GGS is part of the Generations and Gender Programme (GGP), a unique research infrastructure providing open access data to registered researchers. We will be focusing on the GGS waves that were already collected. With large samples per country, the GGS microdata provides researchers with a key resource to examine changes in family life, inter-generational and gender relations. The analysis of these trends is at the core of the research produced in several social science disciplines and the GGS data users have extensively used it to better understand topics such as the transition to adulthood, partnership formation and dissolution, fertility, gender roles and caring responsibilities. In the first part of this study profile, we focus on the design features of the GGS (data collection and adjustment, panel maintenance, and coverage) and subsequently we provide an overview of the organisational setup and outputs of the GGP. In the last part we reflect on the opportunities and challenges ahead of the next round of data collection. [ABSTRACT FROM AUTHOR]

This paper analyses the efficiency of the Texas shootout and ½-auction partnership dissolution mechanisms when one of the partners has a chance to learn the other partner’s valuation. It shows that the efficiency of the Texas shootout mechanism positively depends on the probability of one partner successfully learning the other’s valuation while for the ½-auction mechanism such a relationship is not monotonic: The outcome is efficient when the probability of observing the other partner’s signal is zero or one, but is inefficient for all intermediate values. [ABSTRACT FROM AUTHOR]

Incarceration is strongly associated with post-release STI/HIV risk. One pathway linking incarceration and STI/HIV risk may be incarceration-related dissolution of protective network ties. Among African American men released from prison who were in committed partnerships with women at the time of incarceration (N = 207), we measured the association between committed partnership dissolution during incarceration and STI/HIV risk in the 4 weeks after release. Over one-quarter (28%) experienced incarceration-related partnership dissolution. In adjusted analyses, incarceration-related partnership dissolution was strongly associated with post-release binge drinking (adjusted odds ratio (AOR) 4.2, 95% confidence interval (CI); 1.4-15.5). Those who experienced incarceration-related partnership dissolution were much more likely to engage in multiple/concurrent partnerships or sex trade defined as buying or selling sex (64%) than those who returned to the partner (12%; AOR 20.1, 95% CI 3.4-175.6). Policies that promote maintenance of relationships during incarceration may be important for protecting health. [ABSTRACT FROM AUTHOR]

This paper develops a simple model of ½ auctions in a partnership dissolution game with common values, analyzes how information precision affects the equilibrium, and uses a laboratory study to test the model's predictions. Consistent with the model's prediction, the study shows that when bidders have the same quality information, higher precision leads to more extreme bids. In the case of unequal precision, bidders must use the same bidding functions regardless of their own information quality, and thus, the equilibrium strategy should be the same for both bidders. The experimental results, however, contradicts this prediction. Copyright © 2016 John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]

Where a company is in financial distress, there are two options: rescue of the (viable) company by restructuring or liquidation of the (unviable) company by dissolution. In practice, the most important restructuring procedure is the US Chapter 11. Many European jurisdictions have used Chapter 11 as a source of inspiration for the enactment of their restructuring proceedings. However, in Europe, national restructuring rules vary greatly in respect of the range of procedures available to companies in financial distress aiming at restructuring. Some European jurisdictions do not provide for formal restructuring procedures at all. Unviable companies in financial distress are too broke to restructure. In most European jurisdictions, unviable companies can be dissolved very quickly and cheaply. However, these procedures also differ from each other. Copyright © 2017 INSOL International and John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]

The article focuses on the impact of retail marijuana laws of Colorado on its partnership laws. Topics discussed include laws regulating marijuana at the federal and state levels and its impact on partnership laws; inconsistencies between the state marijuana laws and the state partnership laws; and analysis of Colorado's partnership laws focusing on the laws of partnership formation and dissolution.

The article focuses on the limited liability company law of New York, and examines the process of judicial dissolution under same. Topics discussed include background information about corporations; Delaware's interpretation of the judicial dissolution standard; and amendments of 1999 and the elimination of statutory exit rights.

The origins of the internal management debate and business judgment rule in Anglo-American corporate law can be traced to the landmark case of Carlen v Drury (1812). Through the use of new manuscript sources and archival material, this article offers a deeper analysis of the case than has previously been available. It reveals a number of allegations omitted by the printed reports. By placing the case within its wider historical context, the article attributes Lord Chancellor Eldon’s decision to dismiss the case to external circumstances rather than the particular merits of the shareholders’ complaints. It shows that, although Eldon did not intervene in this instance, he was, in fact, willing to interfere in disputes which related to corporate governance issues. We argue that this case should be used with caution as early courts were not as hostile to the thought of exercising judicial power as the outcome in Carlen v Drury may suggest. [ABSTRACT FROM PUBLISHER]

Afrequent claim in the entrepreneurship literature is that employees learn to become entrepreneurs during paid employment. We revisit this mechanism in the context of the well-established finding that smaller firms generate higher rates of entrepreneurship. We propose a novel mechanism responsible for higher rates of entrepreneurship emanating from smaller firms: large firms might have a advantage over small firms in providing internal opportunities to retain entrepreneurial talent. We test this claim in a setting where firm dissolution extinguishes internal opportunities, using a new hand-collected data set of career histories in the automatic speech recognition (ASR) industry. For nondefunct firms, we replicate the 'small-firm effect.' However, the small-firm effect no longer holds within the subsample of defunct firms: entrepreneurship rates among individuals present at firm dissolution are in fact higher for larger firms. Additional analyses indicate that this effect is unlikely to be driven by the early departure of higher-skilled workers who anticipate the firm's demise. Finally, we find preliminary evidence consistent with the notion that large organizations may not only retain but also 'mold' workers into entrepreneurs. More broadly, the study emphasizes the need to consider a novel mechanism responsible for transition into entrepreneurship-the role of opportunities available to employees in incumbent firms. [ABSTRACT FROM AUTHOR]

Many destructive business leaders drive their companies into bankruptcy and dissolution, never to be heard from again in the business press. However, it is useful to study these organizations to prevent the same, or similar destructive business from taking on, and destroying, additional businesses. In this article, we describe one type of organization that follows the model of religious cults, which we call secular business cults. Building on Padilla et al., we describe an SBC toxic triangle of (1) Padilla et al.'s societal factors, (2) additional business factors, and (3) antisocial actors that set the stage for the SBC's emergence. We then describe the characteristics of the SBC's operations, such as an ultrastrong culture, formalized manipulation, manipulative hierarchical relationships, competition, and operations efficiency tools, and the frequent overcommunication of deceptive messages. It is our hope that this unique perspective on organizations will inspire research into an overlooked area of unethical behavior in businesses today. In our Part II paper on the topic, we intend to extend the idea of SBCs to manipulative businesses, which are essentially reorganized, well-established and legally-complying revisions of SBCs, and then to manipulative industries and societies. [ABSTRACT FROM AUTHOR]

In experimental partnership dissolution problems with complete information, the divide-and-choose mechanism is significantly superior to the winner's-bid auction. The performance of divide-and-choose is mainly affected by reciprocity issues and not by bounded rationality. The performance of the winner's-bid auction is significantly affected by bounded rationality. Contrary to theoretical predictions divide-and-choose exhibits no first-mover bias. [ABSTRACT FROM AUTHOR]

Under Section 302(b)(3), a taxpayer who redeems all of the stock he owns in an S corporation is treated as having surrendered his stock in a fully taxable exchange. The taxpayer generally recognizes the gain, or loss, realized on the exchange. Moreover, if the interest he redeems is an interest in a passive activity, Section 469(g) recharacterizes a loss on the exchange, and suspended passive activity losses (PAL) from the activity, as losses not from a passive activity, thus freeing up the suspended losses. However, when the taxpayer and the S corporation are related parties, Section 469(g)(1)(B) prohibits recognition of suspended PAL until the S corporation disposes of the ''interest acquired'' in a taxable transaction. Following a redemption, disposition of the ''interest acquired'' is not literally possible. Consequently, taxpayers question whether related-party S corporation shareholders lose the ability to recognize suspended PAL when they redeem their stock. For several years, the American Institute of Certified Public Accountants (AICPA) Tax Division has requested guidance from the Treasury Department regarding this question and listed this issue as the top priority item affecting S corporation taxation. The AICPA posits that following a 302(b)(3) redemption, suspended PAL of related-party shareholders disappear. Is the AICPA's literal application of the statute the correct approach? The legal analysis herein answers the question raised by the AICPA and taxpayers and provides guidance to Treasury in drafting administrative authority that is consistent with existing statutes and the legislative history of Section 469. Although Section 469(g)(1)(B) is problematic for related-party S corporation shareholders, their suspended PAL do not disappear. Section 469(g)(1)(B) postpones the recognition of suspended PAL in accordance with the aggregate approach when there is a complete redemption of a related-party S corporation shareholder's interest under Section 302(b)(3). [ABSTRACT FROM AUTHOR]

The sender has the right, by subsequent written disposition, to withdraw the property that was to be transported, before its departure, to stop it during transportation, to postpone its handing to the recipient or to order its return to the place of departure, to change the recipient person or place of destination or to dispose other modification to the transportation conditions. The sender who gave a subsequent disposal is required to pay to the carrier, as appropriate, the price for the part of transportation already performed, the due fees and expenses caused by executing the subsequent disposal, and to compensate him for any suffered loss. The sender cannot give a subsequent disposal leading to the splitting of the transport, unless otherwise provided by law. [ABSTRACT FROM AUTHOR]