Involuntary absence is often seen as an exogenous factor, but firms can take actions to reduceit. In this paper the notion that firms, especially SMEs, are faced with a single decisionwhether or not to undertake these actions is questioned. A firm model on involuntary absencemeasures is...

During August 2002 and again in March 2005 as well as in April 2006 the city of Dresden was hit by floods. The flood in 2002 was an extreme event, only comparable to flooding in 1862 and 1890 in Dresden. The flood discharge in 2006 was the second highest discharge since 1940 at the Dresden gauge...

The present paper is the result of an interdisciplinary analysis in which we plan to investigate the difference between two concepts that may appear to be synonymous, but which, in reality, are distinct forms of checking the taxpayer: tax audit and antifraud controls. In addition, special...

Involuntary absence is often seen as an exogenous factor, but firms can take actions to reduce it. In this paper the notion that firms, especially SMEs, are faced with a single decision whether or not to undertake these actions is questioned. A firm model on involuntary absence measures is...

The theory of compensatory consumption suggests that a possible lack of traditional avenues for fulfilling needs for social status may lead ethnic minorities to shift measures of social status from traditional indicators such as occupational prestige to consumption indicators of status conveying...

Статья рассматривает влияние измерения «избегание неопределенности» на способы моделирования достоверности информации в китайской рекламе. Выводы базируются...

Auditors use professional judgment to collect and evaluate evidence to issue an opinion on the fairness of a business entity’s financial statements. Prior research finds that international auditing firms should consider cultural aspects when planning an audit examination and that the...

Several studies have established the relationship between entrepreneurial talent and performance. However, these studies present inconsistent findings, some found negative, positive or weak relationship. But, to date, most of these studies were conducted in developed economy as such there were...

Ambiguity aversion has been suggested as a potential explanation for the equity premium puzzle in recent theoretical models. To test this hypothesis, we measure the amount of ambiguity aversion in a large-scale international survey. A comparison to the average equity premia in these countries...

Persistent differences in the level of business ownership across countries have attracted the attention of scientific as well as political debate. Cultural as well as economic influences are assumed to play a role. This paper deals with the influence of cultural attitudes towards uncertainty on...