Social Security Act 1973, the Occupational Pension Schemes (Perpetuities) Amendment Regulations 1975 (S.I. 1975 No. 957). Report of the Occupational Pensions Board in Accordance with Section 68(1) of the Social Security Act 1973 Preceded by a Statement by the Secretary of State for Social Services in Accordance with Section 68(2) of that Act


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Sessional Papers


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Government Publications


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Journals of the House of Commons


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A Good Tax


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In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.




Trusts and Equity


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In a clear and unambiguous fashion, the authors present the main principles of the functioning of trusts and equity at a level appropriate for both distance learning students and undergraduates.




Multi-Disciplinary Approaches to Romany Studies


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A collection of essays on a wide range of aspects of the Roma communities, cultures, social and political conditions across Europe. The scholarly field of Romany studies is trapped by the history of Roma in a unique and peculiar position in Europe. The investigation of Roma was in the past marginal to academic concerns because most of its practitioners were amateur folklorists interested in treating the Roma as paragons of a lost world and not as citizens of modern nation-states. Today the field is hemmed in by two different power fields: the emotionally understandable, though intellectually debilitating, concern to turn the plight of the Roma into a matter of human rights and the difficulty that academics experience in dealing with people who are not a people in the sense that nation states constitute and make peoples. CONTENTSIntroduction Michael StewartOPERATIONALISING ETHNICITY AS A THEORETICAL TERM What Makes Us Gypsies, Who Knows !: Ethnicity and Reproduction Judit DurstConstructing Culture through Shared Location, Bricolage and Exchange: the Case of Gypsies and Roma Judith OkelyThe Romani Musicians on the Stage of Pluri-culturalism: the Case of the Kalyi Jag Group in Hungary Katalin KovalcsikHarming Cultural Feelings: Images and Categorisation of Temporary Romani Migrants to Graz/Austria Stefan BenedikOPERATIONALISING ETHNICITY IN PRACTICECrediting Recognition: Monetary Transactions of Poor Roma in Tercov Yasar Abu GhoshOn the Borders of Gender. Marriage and the Role of the Child amongst Hungarian Gypsies Cec lia Kovai Passing: Rebeka and the Gay Pride. On the Discursive Boundaries and Possibilities of Skin Colour Kata Horv thThe Employment of Roma, Turks and Bulgarians. A Comparative Report Based on the Outcome of the Multipurpose Household Survey 2007 Alexey PamporovANTI-ROMANY RACISMSHistory and MemoryFrom Time-Banditry to the Challenge of Established Historiographies: Romani Contributions to Old and New Images of the Holocaust Huub van BaarThe Other Genocide Michael Stewart The Unhidden Jew . Jewish Narratives in Romany Life Stories Zsuzsanna VidraContemporary ManifestationsNomads Land? Political Cultures and Nationalist Stances vis- -vis Roma in Italy Giovanni PickerNot Always the Same Old Story: Spatial Segregation and Feelings of Dislike towards Roma and Sinti in Large Cities and Medium-size Towns in Italy Tommaso Vitale and Enrico ClapsRomany ResponsesThe Web against Discrimination? Internet and Gypsies/Travellers Activism in Britain Marcelo FredianiRomany/Gypsy Church or People of God? The Dynamics of Pentecostal Mission and Romani/Gypsy Ethnicity Management Johannes RiesClaiming Legitimacy in/of a Romany NGO Hana Synkov Short Biographies of the Contributors




State Tax Collections


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Goodwill Impairment


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In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.