Similar Search Results

Income diversification in theGerman banking industry

Busch, Ramona; Kick, Thomas - Volkswirtschaftliches Forschungszentrum <Frankfurt, Main> - 2009

In the last few years it has been possible to observe decreasing interest margins forGerman universal banks. At the same time, institutions increasingly moved partof their business from interest to fee-earning activities. This study analyzes thedeterminants of non-interest income and its impact...

Persistent link: https://www.econbiz.de/10005866273

Schöpfungswille und Harmoniestrebendes Renaissancemenschen: Luca Pacioli und die Folgen– Dogmenhistorische und sprachtheoretischeReflektionen zum Begriff des Eigenkapitals

Bitz, Michael (Wirtschaftswissenschaftler) - Fernuniversität <Hagen> / Lehrstuhl für … - 2008

Der vorliegende Beitrag ist Dieter Schneeloch gewidmet, mit dem mich eine nunbald 30-jährige fachliche Zusammenarbeit und eine daraus entstandene persönlicheFreundschaft verbinden. Als ich die ehrenvolle Einladung erhielt, an einerFestschrift zu seinen Ehren mitzuwirken, habe ich daher sofort...

Persistent link: https://www.econbiz.de/10005867234

Fair Distribution of Profit in Supply Chains

Jene, Susanne; Zelewski, Stephan - Institut für Produktion und Industrielles … - 2011

Most scientific publications on the subject of supply chain management only analyzewhich structures, processes and actions can contribute to value creation, oftendisregarding the distribution of profits collectively achieved in a network ofautonomous actors. Distributive justice, or fair...

Persistent link: https://www.econbiz.de/10009360758

Transfer pricing for coordination and profit determination :an analysis of alternative schemes

Martini, Jan Thomas - Universität <Bielefeld> / Lehrstuhl für Controlling … - 2005

This paper examines coordination and profit allocation in a profit-center organization using a single transfer price …. Administered transfer prices refer to past transactions and therefore maximize firm-wide profit net of divisional compensations …, taxes, and minority profit shares only for given decentralized decisons... …

Persistent link: https://www.econbiz.de/10005858524

Strategic Outsourcing, Profit Sharing and Equilibrium Unemployment

Koskela, Erkki; König, Jan - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008

We analyze the following questions associated with outsourcing and profit sharing under imperfect labour markets. How … does strategic outsourcing influence wage formation, profit sharing and employee effort when firms commit to optimal profit … sharing before wage formation or decide for profit sharing after wage formation? What is the relationship between outsourcing …

Persistent link: https://www.econbiz.de/10005860383

Optimal ownership in joint ventures withcontributions of asymmetric partners

Marinucci, Marco - Center for Operations Research and Econometrics … - 2008

affect the creation and the profit sharing of a JV when partners'effort is not observable. Then, we see whether such … agreements are easier to enforce when thedecision on JV profit sharing among partners is either delegated to the independent …

Persistent link: https://www.econbiz.de/10005868730

CAN THE CAPITAL GAINS ARISING FROM ANUNFUNDED PENSIONS REFORM MAKE IT PARETOIMPROVING?

Roberts, Mark - University <Nottingham> / Department of Economics - 2002

If unfunded pensions crowd-out private savings, pensions reform should raise the timepath of capital. Even if reform has long-run benefits, there will still be a “doubleburden”problem for a transitional generation. Assuming that there is an asset whichdiscounts the present value of an income...

Persistent link: https://www.econbiz.de/10005868946

Characteristics of German Real Estate Return Distributions: Empirical Evidence from Germany and Comparison to the U.S. and U.K.

Maurer, Raimond; Reiner, Frank; Sebastian, Steffen - 2004

In contrast to the United States and the United Kingdom, little empirical work exists about the distributional characteristics of appraisalbased real estate returns outside these countries. The purpose of this study is to fill this gap by focusing on Germany. In line with other studies, this...

Persistent link: https://www.econbiz.de/10005844543

Market Value of Insurance Contracts with Profit Sharing

Bouwknegt, Pieter; Pelsser, Antoon - 2001

The valuation of insurance contracts using a market value approach, also known as the fair value approach has recently attracted a lot of interest. Seconding this trend...

Persistent link: https://www.econbiz.de/10005847441

Bewertung von Unternehmen mit Pensionsrückstellungen

Löffler, Andreas - 1998

In der vorliegenden Arbeit wird die Bewertung von Unternehmen mit Pensionsrückstellungenbei einer einfachen Gewinnsteuer untersucht. Der Ansatz von Drukarczyk (1990) wird kritischhinterfragt. Es wird gezeigt, daß in diesem Modell eine Aussch¨uttungssperre (beispielsweisenach § 58 AktG) keine...

Persistent link: https://www.econbiz.de/10005840273