This paper surveys the major issues regarding the transferability of tax losses upon a change of control. Whether tax losses should be transferable or not depends upon whether or not the market for corporate control is efficient. If there are too few efficiency-enhancing takeovers, then takeovers should be "subsidized." If, on the contrary, there are too many takeovers (from an efficiency point...

National reserve networks are one of the most important means of species conservation, but their efficiency may be diminished due to the projected climatic changes. Using bioclimatic envelope models and spatial data on habitats and conservation areas, we studied how efficient the reserve network will be in preserving 100 forest, mire, marshland, and alpine bird species of conservation concern i...

1. Ecogeomorphic feedbacks between mineral sediment deposition and above-ground plant growth are thought to have dominated the evolution of many coastal ecosystems and landforms. However, land-use-related reductions in sediment delivery rates to estuaries world-wide suggest that these above-ground feedbacks may not apply in some of the world’s most vulnerable coastal landscapes. 2. To understan...

The demography of Sandwich in this period has attracted attention from previous historians but has not been systematically studied. This article goes some way towards rectifying this situation by tracing the town’s growth from c. 1,500–1,700 in the mid-sixteenth century to c. 5,500 by 1610, population growth ending during the 1630s after which decline set in, the 1671 Hearth Tax suggesting a po...

To the Editor: Onchocerca lupi (Spirurida, Onchocercidae) is a nematode that infects the ocular tissues of dogs and humans. This filarioid remained almost unknown until recently, when it was reported in dogs from Europe and North America (1–3). O. lupi was also detected in 2 cats from the United States (4), which suggests that not only canids but also felids are suitable hosts for this little-k...

BACKGROUND Schistosomiasis japonica still remains of public health and economic significance in China, especially in the lake and marshland areas along the Yangtze River Basin, where the control of transmission has proven difficult. In the study, we investigated spatio-temporal variations of S. japonicum infection risk in Anhui Province and assessed the associations of the disease with key envi...

Environment determines the distribution of mosquito-borne diseases in that it influences the vector-host-pathogen transmission cycle, including vector distribution, abundance and diversity. In this study, we analyse the relationship between environmental variables estimated by remote sensing and the spatial distribution (presence, abundance and diversity) of seven mosquito species vectors of We...

Lake ecosystems play an important role in regional ecological security and the sustainable development of economy society. In order to study evolution landscape patterns main driving forces Chagan Nature Reserve recent years, we used type data from 2005, 2010, 2015, 2019 characteristics landscape’s structural changes. At same time, spatial heterogeneity factors change was analyzed using analysi...

Mapping and quantifying 3D vegetation structure is essential for assessing monitoring ecosystem function within wetlands. Airborne Laser Scanning (ALS) a promising data source developing indicators of structure, but derived metrics are often not compared with structural field measurements the acquisition ALS rarely standardized across different remote sensing surveys. Here, we compare set Light...