In diesem Arbeitspapier werden Regelwerke betrachtet, aus denen rechtliche Vorgaben für die IT des Unternehmens resultieren. Dies umfasst Gesetze und Rechtsverordnungen, Verwaltungsvorschriften, referenzierte Regelwerke und Urteile sowie Verträge. Die wichtigsten in der Praxis relevanten und...

The probability that actors in economic relationships break rules increases with the profits they thus expect to earn. It decreases with the probability and level of short - and long-term losses resulting from disclosure. It also decreases with the level of social context factors and intrinsic...

A substantial literature examines second-best environmental policy, focusingparticularly on how the Pigouvian directive that marginal taxes should equalmarginal external harms needs to be modified in light of the preexistingdistortion due to labor income taxation. Additional literature is...

Die im Jahre 1987 durch die Gartner Group initiierte TCO-Thematik (Total Cost of Ownership), hat sich besonders seit der intensiven Nutzung von Client/Server-Architekturen durch Unternehmen ab Mitte der 90er Jahre zu einem latenten Diskussionsgegenstand in der praxisorientierten Literatur zur...

In this study, we develop a technique for estimating a firm’s expected cost of equity capital derivedfrom analyst consensus forecasts and stock prices. Building on the work of Gebhardt/Lee/-Swaminathan (2001) and Easton/Taylor/Shroff/Sougiannis (2002), our approach allows dailyestimation, using...

This paper deals with pricing of intermodal transport and focuses thereby RECORDIT project.

Vorliegendes Arbeitspapier zeigt die experimentelle Untersuchung von drei ausgewählten Einflußfaktoren bei einer für das integrationsorientierte Reengineering typischen Aufgabenstellung.

This paper focuses on the theoretical underpinnings and practical application of an economic impact analysis submodeldeveloped within the Land use Evolution and Impact Assessment Modeling (LEAM) environment. The conceptual framework of LEAM is described, followed by an application of the model...

One of the major cost factors in car manufacturing is the painting of bodyand other parts such as wing or bonnet. Surprisingly, the painting may beeven more expensive than the body itself. From this point of view it is clearthat car manufacturers need to observe the painting process carefully to...

This paper analyzes the long-term effects of graduating in a recession on earnings, job mobility, and employer characteristics for a large sample of Canadian college graduates using matched university-employer-employee data from 1982 to 1999. The results are used to assess the role of job...