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die Bewertung der Work-Life-Balance von Freelancern nicht pauschal vorgenommen werden kann. Vielmehr beeinflussen neben … Work-Life-Balance und damit mittelbar auch die Bewertung der Beschäftigungsform Freelance. …
Persistent link: https://www.econbiz.de/10010292519
Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals für den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermögensgegenstand in...
Persistent link: https://www.econbiz.de/10010292563
Persistent link: https://www.econbiz.de/10010292577
The low unemployment rates traditionally enjoyed by Sweden have often been attributed to the country's extensive system of active labour market programmes, which have thus frequently been regarded as a model for other countries to emulate. However, unemployment grew enormously in Sweden when the...
Persistent link: https://www.econbiz.de/10010292952
We study the valuation of unit-linked life insurance contracts with surrender guarantees. Instead of solving an optimal stopping problem, we propose a more realistic approach accounting for policyholders’ rationality in exercising their surrender option. The valuation is conducted at the...
Persistent link: https://www.econbiz.de/10010293371
The Federal Open Market Committee (FOMC) of the U.S. Federal Reserve publishes the range of members' forecasts for key macroeconomic variables, but not the distribution of forecasts within this range. To evaluate these projections, previous papers compare the midpoint of the ranges with the...
Persistent link: https://www.econbiz.de/10010294451
Using PIRLS 2001 and PISA 2003 data for Germany, this paper examines whether secondgeneration immigrants and girls are graded worse in math than comparable natives and boys, respectively. Once all grading-relevant characteristics, namely math skills and oral participation, are accounted for,...
Persistent link: https://www.econbiz.de/10010294715
Macroeconomic risk assessments play an important role in the forecasts of many institutions. However, to the best of our knowledge their performance has not been investigated yet. In this work, we study the Bank of England?s risk forecasts for inflation. We find that these forecasts do not...
Persistent link: https://www.econbiz.de/10010295885
Die vorliegende Studie untersucht den Realoptionsansatz als Bewertungsverfahren für unentwickelte Immobilien. Im Gegensatz zu klassischen Bewertungsverfahren berücksichtigt das Realoptionsverfahren explizit die Unsicherheit zukünftiger Mieterträge und die daraus folgenden...
Persistent link: https://www.econbiz.de/10010296455
The Philippines, a country of great promise in the 1950s, has greatly lagged behind many other Asian countries. Between 1991 and 1994 urban poverty declined from 26% to 29%; but rural poverty virtually stagnated at a much higher rate: 55% and 54%, respectively. Poverty lending programs were...
Persistent link: https://www.econbiz.de/10010297158