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Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB : eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen

Rohleder, Stephan; Rogler, Silvia - 2012

Mit dem Bilanzrechtsmodernisierungsgesetz (BilMoG) hat der deutsche Gesetzgeber eine weitreichende Änderung des deutschen Handelsrechts vorgenommen. Zielsetzung ist die Stärkung der Informationsfunktion des handelsrechtlichen Jahresabschlusses. Um dieses Ziel zu erreichen, ist nunmehr die...

Persistent link: https://www.econbiz.de/10009671330

Qualitative und quantitative Risikoverteilung und die Lösung von Schnittstellenproblemen bei der Umstrukturierung von Kliniken mit Hilfe von PPP

Jacob, Dieter (contributor); Neunzehn, Dirk (contributor); … - 2008

im Gesundheitswesen, die dort in zahlreichen Projekten erfolgreich umgesetzt wurde. Um Empfehlungen für Deutschland … abzuleiten, werden die Rahmenbedingungen in Frankreich, Großbritannien und Deutschland verglichen. Mit Hilfe der … Auftragnehmer während der verschiedenen Phasen des Projektes sind effiziente PPP-Krankenhausprojekte auch in Deutschland möglich …

Persistent link: https://www.econbiz.de/10003796583

Public venture capital in Germany : task force or forced task?

Schilder, Dirk (contributor) - 2006

This paper deals with the question of whether public venture capital (VC) is performing its task properly, taking a look at how public VC companies' selection process, investment behavior, and consulting services reflect goals that differ from those of private VC firms. The results present...

Persistent link: https://www.econbiz.de/10003376214

The effect of new business formation on regional development over time : the case of Germany

Fritsch, Michael (contributor); Mueller, Pamela (contributor) - 2006

We investigate the effects of new business formation on employment change in German regions. A special focus is on the lag-structure of this effect and on differences between regions. The different phases of the effects of new business formation on regional development are relatively pronounced...

Persistent link: https://www.econbiz.de/10003376226

Universities and innovation in space

Fritsch, Michael (contributor); … - 2006

We investigate the role of universities as a knowledge source for regional innovation processes. The contribution of universities is tested on the level of German NUTS-3 regions (Kreise) by using a variety of indicators. We find that the intensity and quality of the research conducted by the...

Persistent link: https://www.econbiz.de/10003376234

What causes cross-industry differences of technical efficiency? : an empirical investigation

Fritsch, Michael; Stephan, Andreas - 2004

Using micro-level panel data of about 35,000 firms from the German Cost Structure Census, we analyze the differences of technical efficiency across industries. Technical efficiency is estimated by firms fixed effects. One striking result is that the distribution of technical efficiency across...

Persistent link: https://www.econbiz.de/10010513679

The distribution and heterogeneity of technical efficiency within industries : an empirical assessment

Fritsch, Michael; Stephan, Andreas - 2004

This paper analyzes the distribution of technical efficiency within manufacturing industries. Using a representative sample of 35,000 firms in 255 industries of the German cost structure census, technical efficiencies are estimated by applying a deterministic frontier production function with...

Persistent link: https://www.econbiz.de/10010513680

The effect of industry, region and time on new business survival : a multi-dimensional analysis

Fritsch, Michael; Brixy, Udo; Falck, Oliver - 2004

We analyze the effect of industry, region and time on new-business survival rates by means of a multi-dimensional approach. The data relate to West German districts in the 1983-2000 period. The survival chances of start-ups tend to be relatively low in industries characterized by a high minimum...

Persistent link: https://www.econbiz.de/10010513683

The effect of new firm formation on regional development over time

Fritsch, Michael; Mueller, Pamela - 2004

In our analysis of the impact of new firm formation on regional employment change we identified considerable time lags. We investigated the structure and extent of these time lags by applying the Almon lag model and found that new firms can have both a positive and a negative effect on regional...

Persistent link: https://www.econbiz.de/10010513686

Evaluating main order contract forms for Major Industrial Plant Projects (MIPP) with respect to completion and performance of design risk allocation

Erbe-Tolls, Anita - 2013

Contracts should be matched to the unique situation of a Major Industrial Plant Project (MIPP). However, in reality, oftentimes contract forms are chosen that do not fit participant's (owners', contractors') competences and risk capabilities. In this paper, MIPP order contract forms are...

Persistent link: https://www.econbiz.de/10010463104