Showing 1 - 10 of 204
Im Rahmen einer umfassenden betrieblichen "Compliance", also der Gewährleistung einergesetzestreuen und regelkonformen, ordnungsgemäßen Unternehmensführung, ist durch geeignete Kontrollensicher zu stellen, dass Gesetzesverstöße und regelwidriges Verhalten im Unternehmen sowie aus...
Persistent link: https://www.econbiz.de/10005865590
Die vorliegende Studie versucht, einen Beitrag zu den derzeitigen Diskussionen innerhalbder Europäischen Union (EU) um die Einführung einer eigentumsrechtlichen Entbündelung(Ownership Unbundling, OU) im Gassektor zu leisten. Dabei geht es um dieFrage, ob die vollständige eigentumsrechtliche...
Persistent link: https://www.econbiz.de/10008815991
Because of a long time frame, irreversible and specific investments, incomplete contracts andpolitical constraints, it is generally difficult for governments to commit themselves in a credibleway to a fixed petroleum tax regime. Many controversial renegotiations and tightenings of suchsystems...
Persistent link: https://www.econbiz.de/10009305211
Theories of irreversible investment suggest a negative relation between investment and uncertainty,and non-linear adjustment costs open for asymmetries in the adjustment of fixed capital. We proposean econometric modelling approach to estimate and test the key predictions of modern...
Persistent link: https://www.econbiz.de/10009305223
Topical issues in petroleum tax design are in this chapter discussed by means of a tax model for anet income tax system (Norway) and a representative PSA regime. We analyse the entire lifecycle of a typical petroleum project, i.e., the exploration decision is included. Many petroleumtax systems...
Persistent link: https://www.econbiz.de/10009305230
Shortages of rigs and personnel have encouraged creativity in designing incentive contracts in thedrilling sector. In particular for oil service contracts, since those companies have the most directcontrol of drilling efficiency. A large variety of contract types are in use, including within...
Persistent link: https://www.econbiz.de/10009305231
The oil companies are concerned to replace the petroleum reserves they producein order to maintain their future level of activity. Booked reserves alsorepresent an important input when analysts value these companies. Many producercountries want to control their own resources, a goal which can...
Persistent link: https://www.econbiz.de/10009305232
This paper discusses whether, in which respects, and to what extent the corporate governancesystems of Germany, the United Kingdom and France have already converged in the course ofEuropean economic integration, or are likely to converge in the foreseeable future. Wepresent, and attempt to...
Persistent link: https://www.econbiz.de/10005840358
This paper presents some consequences of economic theory for the regulation of corporate accounting and disclosure under Geman accounting legislation (de lege lata) and in an international context. The following implications are discussed: (i) It is argued that the economic income conception...
Persistent link: https://www.econbiz.de/10005840364
In a series of recent papers, Mark Roe and Lucian Bebchuk have developed further the concept of path dependence, combined it with concepts of evolution and used it to challenge the wide-spread view that the corporate governance systems of the major advanced economies are likely to converge...
Persistent link: https://www.econbiz.de/10005840373