The CARES Act provides cash flow relief for “qualified individuals” with savings and retirement benefits by enhancing provisions for direct loans and indirect loans (repayable distributions) of those individual's benefits. IRS Notice 2020-23 similarly extends due dates for pension plan loan...

We study the effect of weakening creditor rights on distress risk premia via a bankruptcy reform that shifts bargaining power in financial distress toward shareholders. We find that the reform reduces risk factor loadings and returns of distressed stocks. The effect is stronger for firms with...

This article explains an IP waiver will have a limited impact on meeting the emergency medical requirements. That being so why are countries like India and South Africa putting extreme diplomatic efforts to succeed in this Patent waiver initiative? There is no clear answer. I tempt believe, more...

The beginning of the twenty-first century saw an apparent change in language in public discourses characterised by the rise of so-called “essentially oxymoronic concepts”, i.e., mainly oxymora and paradoxes. In earlier times, these rhetorical figures of speech were largely reserved for the...

During the state of epidemic in Poland in 2020, all facilities providing medical services were subject to constant reorganization. Legal changes, which were introduced at a very rapid pace, did not allow the standardization of the work of the health service. Therefore, the assessment of the...

We measure the impact of the initial Indian national COVID-19 lockdown on digital activity using browser histories of 1,094 individuals, spanning over 31.5 million website visits on computers and mobile devices. Reflecting the predicted increase in the value of online activity, both men and...

This book reports the results from on-site research into radioactive cesium contamination in various agricultural systems affected by the Fukushima Daiichi Nuclear Power Plant accident that occurred in March 2011. This is the second volume from the research groups formed in the Graduate School...