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Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry

Journal of Accounting and Economics, 2000
We document that firms reporting small positive earnings significantly understate the loss reserve accrual. Our findings also indicate that earnings management is not concentrated in these firms, but is pervasive across the entire earnings distribution.
William H. Beaver   +2 more
openaire   +1 more source

Mass-casualty triage: Distribution of victims to multiple hospitals using the SAVE model

European Journal of Operational Research, 2014
Abstract During a mass casualty incident (MCI), to which one of several area hospitals should each victim be sent? These decisions depend on resource availability (both transport and care) and the survival probabilities of patients. This paper focuses on the critical time period immediately following the onset of an MCI and is concerned with how to ...
Dean, Matthew D, PhD, Nair, Suresh K
openaire   +1 more source

The Socioeconomic Distribution of American Casualties in the Indochina War: Implication for Tax Equity

Public Finance Quarterly, 1974
This paper extends the discussion of the burden of the draft as a tax to Abstract whether draftee-casualties in time of war are distributed in an equitable manner. Clearly, horizontal equity did not exist for the draftee since so few draft-age males were required to serve; horizontal equity in the distribution of casualties did not exist since most ...
Robert E. Berney, Duane E. Leigh
openaire   +1 more source

Distribution of Casualties in a Mass-Casualty Incident with Three Local Hospitals in the Periphery of a Densely Populated Area: Lessons Learned from the Medical Management of a Terrorist Attack

Prehospital and Disaster Medicine, 2007
AbstractIntroduction:A mass-casualty incident (MCI) can occur in the periphery of a densely populated area, away from a metropolitan area. In such circumstances, the medical management of the casualties is expected to be difficult because the nearest hospital and the emergency medical services (EMS), only can offer limited resources.When coping with ...
Yuval H, Bloch   +9 more
openaire   +2 more sources

Spatio-temporal and demographic distribution of lightning related casualties in northeastern part of Bangladesh

International Journal of Disaster Risk Reduction, 2019
Abstract Lightning is one of the frequent catastrophic hazards to people and properties across the world. Bangladesh is one of the major lightning prone countries in the world. Information regarding the spatial, temporal and demographic distribution of lightning casualties is required to develop mitigation policies to minimize the impacts of ...
Muhammad Al-Amin Hoque   +2 more
openaire   +1 more source

Strategies for Providing Mechanical Ventilation in a Mass Casualty Incident: Distribution Versus Stockpiling

Respiratory Care, 2008
Federal funding provides state public and private health care systems the ability to build and maintain a reserve supply of ventilators for emergency response to mass casualty incidents. Studying and planning the ventilator reserve capability requires subject-matter expertise, identification of best mechanical-ventilation practices and quality care ...
openaire   +2 more sources

Specification and casualty of distribution models

2015
Many important economic and finance hypotheses are investigated through testing the specification of restrictions on the conditional distribution of a time series, such as conditional goodness-of- t (Box and Pierce (1970)), conditional quantiles (Koenker and Machado (1999)), and distributional Granger non-causality (Taamouti, Bouezmarni, and El Ghouch,
openaire   +2 more sources

Maritime Applications of Prolonged Casualty Care Sepsis on a Destroyer During Distributed Maritime Operations

Journal of Special Operations Medicine
During distributed maritime operations, individual components of the naval force are more geographically dispersed. As the U.S. Navy further develops this concept, smaller vessels may be operating at a significant time and distance away from more advanced medical capabilities.
Matthew D, Tadlock   +8 more
openaire   +2 more sources

Casualty distribution in emergencies

Journal of Trauma and Acute Care Surgery, 2015
Mohammad-Reza, Khaje-Aminian   +1 more
openaire   +2 more sources

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