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Gender equality in German constitutional law
Wrase, Michael - 2019
The fundamental right to gender equality has played an important role in Germany's more recent constitutional history … in the German Basic Law (Grundgesetz) and its concretization in key Constitutional Court decisions from 1949 until today … article concludes with a discussion of affirmative action measures from the perspective of constitutional law. …
Persistent link: https://www.econbiz.de/10012024369
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Berücksichtigung von Steuern bei der Bewertung von Unternehmen am Beispiel der DCF-Methoden
Laas, Tim - 2000
In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...
Persistent link: https://www.econbiz.de/10013428362
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184
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Trustworthiness of firm valuations : bias and market perception in compliance with capital market regulations
El-Al, Eli; Galil, Koresh; Gavious, Ilanit - 2023
Persistent link: https://www.econbiz.de/10014486176
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Patents and cumulative innovation : causal evidence from the courts
Galasso, Alberto; Schankerman, Mark - 2013
Persistent link: https://www.econbiz.de/10009746526
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Measuring the gains from labor specialization
Coviello, Decio; Ichino, Andrea; Persico, Nicola - 2019
Persistent link: https://www.econbiz.de/10012180887
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Judicial attitudes under shifting jurisprudence : evidence from Brazil's new drug law of 2006
Castro, Alexandre Samy de - 2021
conversion of confinement punishment in drug offenses introduced by the new drug law of 2006. Estimates of treatment … “law and order” views. Finally sitting judges behave in a diffident fashion but also favoring prosecution. …
Persistent link: https://www.econbiz.de/10012594625
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Do judicial assignments matter? : evidence from random case allocation
Ganglmair, Bernhard; Helmers, Christian; Love, Brian J. - 2024
Because judges exercise discretion in how they handle and decide cases, heterogeneity across judges can affect case outcomes and, thus, preferences among litigants for particular judges. However, selection obscures the causal mechanisms that drive these preferences. We overcome this challenge by...
Persistent link: https://www.econbiz.de/10014468955
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Judicial rulings and political narratives analyzing the impact of Roe v. Wade's overturning on digital discourse using machine learning
Klatt, Nikolina - 2024
How do judicial decisions influence political discourse, particularly in areas as contentious as abortion rights? This study investigates how the overturning of Roe v. Wade affected the narrative strategies of U.S. representatives on social media, focusing on variations by party affiliation and...
Persistent link: https://www.econbiz.de/10015045374
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Option style multi-factor comparable company valuation for practical use
Meitner, Matthias - 2003
Persistent link: https://www.econbiz.de/10013428600