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Kinderbetreuung und Fertilität in Deutschland

Hank, Karsten; Kreyenfeld, Michaela; Spieß, Christa … - In: Zeitschrift für Soziologie 33 (2004) 3, pp. 228-244

Eine zentrale Rolle in der Diskussion um eine bessere Vereinbarkeit von Familie und Beruf spielt die Versorgung mit bedarfsgerechter Kinderbetreuung. Ein umfassendes Angebot an Betreuungsplätzen fördert jedoch nicht nur die Müttererwerbstätigkeit, sondern könnte sich auch positiv auf...

Persistent link: https://www.econbiz.de/10010323051

Turning back to Turkey - or Turning the Back on Germany? Remigration Intentions and Behavior of Turkish Immigrants in Germany between 1984 and 2011

Diehl, Claudia; Liebau, Elisabeth - In: Zeitschrift für Soziologie 44 (2015) 1, pp. 22-41

Einwanderer in Deutschland im Zeitverlauf verändert haben, und wertet dazu alle Erhebungswellen des sozio-ökonomischen Panels … dauerhaft in Deutschland bleiben wollen. Beide Gruppen unterscheiden sich weder im Hinblick auf ihr Bildungsniveau noch im … Ausmaß ihrer Wahrnehmungen von Diskriminierung in Deutschland. Ähnliches gilt für die kleine, aber leicht wachsende Gruppe …

Persistent link: https://www.econbiz.de/10011434784

Geschlechtsspezifische Verdienstunterschiede bei Führungskräften und sonstigen Angestellten in Deutschland: Welche Relevanz hat der Frauenanteil im Beruf?

Busch, Anne; Holst, Elke - In: Zeitschrift für Soziologie 42 (2013) 4, pp. 315-336

Der Beitrag vergleicht den Effekt der Geschlechterzusammensetzung im Beruf auf die Verdienstunterschiede von Frauen und Männern zwischen Führungspositionen und Nicht Führungspositionen in der Privatwirtschaft auf der Basis von Daten des Sozio-oekonomischen Panels (SOEP). Anhand gängiger...

Persistent link: https://www.econbiz.de/10010397747

Investment Valuation with Tax-optimized Financing Decisions and a Tax-optimized Default Alternative

Hundsdoerfer, Jochen; Kruschwitz, Lutz; Lorenz, Daniela - In: BuR - Business Research 1 (2008) 1, pp. 9-24

In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one-period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather...

Persistent link: https://www.econbiz.de/10010421322

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10010421323

Insider Trading in Germany - Do Corporate Insiders Exploit Inside Information?

Dymke, Björn M.; Walter, Andreas - In: BuR - Business Research 1 (2008) 2, pp. 188-205

Our study focuses on the question whether corporate insiders in Germany exploit inside information while trading in their company's stock. In contrast to prior international studies, which are not able to link insider transactions to a formal definition of inside information, we relate insider...

Persistent link: https://www.econbiz.de/10010421331

Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions

Maßbaum, Alexandra; Sureth, Caren - In: BuR - Business Research 2 (2009) 2, pp. 147-169

Tax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and...

Persistent link: https://www.econbiz.de/10010421339

Effects of Ownership on Hospital Efficiency in Germany

Tiemann, Oliver; Schreyögg, Jonas - In: BuR - Business Research 2 (2009) 2, pp. 115-145

The objective of our study was to evaluate the efficiency of public, private for-profit, and private non-profit hospitals in Germany. First, bootstrapped data envelopment analysis (DEA) was used to evaluate the efficiency of a panel (n = 1,046) of public, private for-profit, and private...

Persistent link: https://www.econbiz.de/10010421342

Tariff-Specific Preferences and Their Influence on Price Sensitivity

Wolk, Agnieszka; Skiera, Bernd - In: BuR - Business Research 3 (2010) 1, pp. 70-80

For many services, consumers can choose among a range of optional tariffs that differ in their access and usage prices. Recent studies indicate that tariff-specific preferences may lead consumers to choose a tariff that does not minimize their expected billing rate. This study analyzes how...

Persistent link: https://www.econbiz.de/10010421348

Revenue Management in Make-To-Order Manufacturing: Case Study of Capacity Control at ThyssenKrupp VDM

Hintsches, André; Spengler, Thomas S.; Volling, Thomas; … - In: BuR - Business Research 3 (2010) 2, pp. 173-190

While revenue management (RM) is traditionally considered a tool of service operations, RM shows considerable potential for application in manufacturing operations. The typical challenges in make-to-order manufacturing are fixed manufacturing capacities and a great variety in offered products,...

Persistent link: https://www.econbiz.de/10010421352