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Funding, competition and the efficiency of NGOs: An empirical analysis of non-charitable expenditure of US NGOs engaged in foreign aid
Nunnenkamp, Peter; Öhler, Hannes - 2010
We assess the determinants of the wide variation in the efficiency of foreign aid activities across US-based non-governmental organizations (NGOs). In particular, we analyze whether non-charitable expenditures - i.e., administration, management and fundraising - depend on the intensity of...
Persistent link: https://www.econbiz.de/10010271416
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Funding, competition and the efficiency of NGOs: An empirical analysis of noncharitable expenditure of US NGOs engaged in foreign aid
Nunnenkamp, Peter; Öhler, Hannes - 2010
We assess the determinants of the wide variation in the efficiency of foreign aid activities across US-based non-governmental organizations (NGOs). In particular, we analyze whether noncharitable expenditures for administration, management and fundraising depend on the intensity of competition...
Persistent link: https://www.econbiz.de/10010311667
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SMEs and the tax system: What is so different about them?
Jousten, Alain - In: CESifo Forum 08 (2007) 2, pp. 14-20
Persistent link: https://www.econbiz.de/10011695866
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Zur Effizienz der deutschen Agrarverwaltung
Mann, Stefan - In: Agrarwirtschaft: Zeitschrift für Betriebswirtschaft, … 50 (2001) 5, pp. 302-307
The efficiency of agricultural administration is analysed in this article by costs that arise in a region for administring one hectare farmland or one farm. Variances of these costs between regions can be explained by intra-organisational efficiency on the one hand and by inter-organisational...
Persistent link: https://www.econbiz.de/10015079413
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Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -
Henselmann, Klaus; Haller, Stefanie - 2017
Das Gesetz zur Modernisierung des Besteuerungsverfahrens (StModernG) gestattet es der deutschen Finanzverwaltung die Daten der sog. E-Bilanz (§ 5b EStG) in ihrem fiskalischen Risikomanagement-System auszuwerten. Dies kann zur gezielten Auswahl von Unternehmen für eine spätere Betriebsprüfung...
Persistent link: https://www.econbiz.de/10011720942
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Measuring accrued-to-date liabilities of public pension systems: Method, data and limitations
Heidler, Matthias; Müller, Christoph; Weddige, Olaf - 2009
This paper introduces the approach of the Freiburg model to quantify accrued-to-date liabilities (ADL) of public pension schemes. The presented framework has been applied to carry out benchmark calculations for 19 EU member states on behalf of the Eurostat/ECB Contact Group on Pensions. We will...
Persistent link: https://www.econbiz.de/10010300855
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Kapitaldeckung in der gesetzlichen Krankenversicherung
Cassel, Dieter; Oberdieck, Veit - In: Wirtschaftsdienst 82 (2002) 1, pp. 15-22
Der absehbare demographische Wandel wird in den nächsten Jahrzehnten merkliche Beitragssatzerhöhungen in der Gesetzlichen Krankenversicherung (GKV) erzwingen, wenn das hohe Versorgungsniveau gehalten und wie bisher im Umlageverfahren finanziert werden soll. Können Alterungsrückstellungen die...
Persistent link: https://www.econbiz.de/10010302384
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Bad Bank ist Bad Deal: Atomfonds
Kemfert, Claudia - In: Wirtschaftsdienst 95 (2015) 4, pp. 228-229
Persistent link: https://www.econbiz.de/10011282602
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems …We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …
Persistent link: https://www.econbiz.de/10010305701