Mitigating humanitarian crises during non-international armed conflicts:the role of human rights and ceasefire agreements

Situations of humanitarian crisis are often caused by armed conflicts. Given the prevalence of non-international armed conflicts today, ways of ameliorating these situations are at the forefront of concerns. The international humanitarian law rules governing non-international armed conflict remain much less developed than those for international armed conflicts. This is exacerbated by the lack of direct human rights obligations for non-state armed groups, which makes governing the behaviour of non-state parties to non-international armed conflicts (non-state armed groups) even more challenging. Although several initiatives have been taken to encourage non-state actors to mitigate situations of humanitarian crisis, the role of human rights law is in need of further clarification. The paper aims to assess what role human rights may have in improving humanitarian crises, suggesting one specific way: The paper will first discuss the international laws applicable to situations of non-international armed conflict, before critically analysing some of the initiatives that have already been taken to govern the behaviour of non-state armed groups. Part 3 will assess the possibility of using cease-fire agreements to impose specific human rights obligations on all parties to a non-international armed conflict. Finally, a conclusion will be drawn in Part 4 as to the role that human rights and ceasefire agreements could have during humanitarian crises

Time Variation of Ex-dividend Day Stock Returns and Corporate Dividend Capture: A Re-examination

This paper documents some empirical facts about ex-day abnormal returns to high dividend yield stocks that are potentially subject to corporate dividend capture. We find that average abnormal ex-dividend day returns are uniformly negative in each year after the introduction of negotiated commission rates and that time variation in ex-day returns during the negotiated commission rates era is consistent with corporate tax-based dividend capture. Ex-day returns are more negative when the tax advantage to corporate dividend capture is greatest and more positive when increases in transaction costs and risk reduce incentives to engage in corporate tax-based dividend capture. Time Variation of Ex-dividend Day Stock Returns and Corporate Dividend Capture: A Re-examination Traditionally, the ex-day return of a stock has been viewed as a means to examine how market participants value lower-taxed capital gains relative to higher-taxed dividends. For example, a 90 cent decline on a stock that pa..