This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American multinational firms. The United States taxes the foreign incomes of American companies, grants credits for any foreign income taxes paid, and defers any taxes due on the unrepatriated earnings for those affiliates that are separately incorporated abroad. This system thereby imposes re...

Police officers and social workers are key actors in the forced repatriation of unaccompanied asylum-seeking refugee children. Police officers are tasked with arranging the children’s departure, whereas social workers are responsible for the children’s well-being during their stay in Sweden. To gain a better understanding of how to handle stressors and cope effectively with forced repatriation ...

BACKGROUND AND PURPOSE Centralizing hyperacute stroke unit (HASU) care services allows improved access to thrombolysis but could be associated with worse patient experience, particularly when early repatriation to a local stroke recovery unit occurs as this may result in discontinuity of care. A centralized model of care was introduced in London, United Kingdom, with 8 HASUs providing acute car...

1Epilepsy Research Institute and 2Department of Medicine, University of Melbourne, Austin and Repatriation Medical Centre, Heidelberg West, Victoria, 3Children's Epilepsy Program, Royal Children's Hospital, Parkville and 4Department of Neurosciences, Monash Medical Centre, Clayton, Victoria, Australia Correspondence to: Samuel F. Berkovic, Director, Epilepsy Research Institute, Level 1, Neurosc...

This Article is segmented as follows: Part I provides an historical account of the temporal trajectory through which the Kohinoor diamond has evolved over the centuries. The exploration of the legality of repatriation begins in Part II, where it explains the structural difficulties presented by arguments that seek to justify the retention of cultural artifacts. This leads to the discussion of t...

The 1990 Native American Graves Protection and Repatriation Act requires universities, museums, and federal agencies to inventory their archeological collections to prepare for the repatriation of skeletons to their Native American descendants. The loss of these collections will be a detriment to the study of North American osteology, but the inventory and repatriation process has increased the...

BACKGROUND No guidelines exist for the planning of aeromedical repatriation after acute myocardial infarction (AMI). In 2004, we employed a risk evaluation-based decision-making system for repatriation of patients after AMI. The objective was to evaluate the safety of transports during 2005 managed by this system. METHODS A total of 116 patients were transported according to the algorithm, 64...