A mathematical model of drinking that incorporates the impact of relapse, in a rather simple setting, is analyzed primarily under the impact of two time-dependent controls (policies) put in place over a finite time horizon. The model divides the population of interest in three drinking classes:...

This article examines the effects of implementing FIN 48 on companies’ tax burdens. While the literature examines how FIN 48 impacts companies’ financial reporting, its effect on tax payments has not yet been explored. We find that FIN 48 likely increased larger companies’ tax burdens....

Both personal and business travel have seasonal patterns that lead to variations in the demand for hotels, motels and other accomodation services. This article examines seasonal fluctuations experiences by Canada's traveller accomodation industry in 1996. It then focuses on monthly variations in...