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Fertility decline and age structure in China and India: Actual vs. optimal development
Fent, Thomas; Wrzaczek, Stefan; Feichtinger, Gustav; … - 2024
China and India, two Asian countries that experienced a rapid decline in fertility since the middle of the twentieth … is that, under the same plausible parameter settings, the optimal paths for China and India differ substantially … developments, followed a path closer to the optimal fertility transition than China, where the fertility decline was state …
Persistent link: https://www.econbiz.de/10014540140
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Is Cash (the only) King? – Eine kritische Analyse der Aussagekraft von Kapitalflussrechnungen nach IAS 7
Pütter, Jonas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 219-236
Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser …
Persistent link: https://www.econbiz.de/10014528977
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The factors of growth of small family businesses: A robust estimation of the behavioral consistency in the panel data models
Benáček, Vladimír; Michalíková, Eva - 2011
The paper quantifies the role of factors associated with the growth (or decline) of micro and small businesses in European economies. The growth is related to employment and value added in enterprises as well as to ten institutional variables. We test the data for consistency of behavioural...
Persistent link: https://www.econbiz.de/10010322319
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Zum Einfluss des Geschlechts des Übergebers auf die Wahl des familieninternen Nachfolgers: Eine theoretische und empirische Analyse in deutschen Familienunternehmen
Schlömer-Laufen, Nadine; Kay, Rosemarie - 2013
Basis einer repräsentativen Befragung von Familienunternehmen aus dem Jahr 2008/2009 ein Logit-Modell geschätzt, um die …
Persistent link: https://www.econbiz.de/10010332556
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Die volkswirtschaftliche Bedeutung von Familien- und Frauenunternehmen
Fels, Markus; Wolter, Hans-Jürgen - 2022
Das IfM Bonn schätzt seit 2001 wiederholt die Zahl der Familienunternehmen sowie die Zahl der frauengeführten … Familienunternehmen in Deutschland. Die aktuelle Schätzung kommt für das Jahr 2019 auf eine Zahl von rund 3,2 Mill. Familienunternehmen …. Dies entspricht rund 90 % aller Unternehmen. 591.000 oder 18 % dieser Familienunternehmen sind frauengeführt …
Persistent link: https://www.econbiz.de/10013169546
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Family business and regional development
Basco, Rodrigo (contributor); Stough, Roger (contributor);  … - 2021
This book explores the relationship between families, firms, and regions and the extent to which these relationships contribute to regional economic and social development. Although family business participation in economic activities has been a common phenomenon since pre-industrial societies,...
Persistent link: https://www.econbiz.de/10014323772
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Endangering of Businesses by the German Inheritance Tax? – An Empirical Analysis
Houben, Henriette; Maiterth, Ralf - In: BuR - Business Research 4 (2011) 1, pp. 32-46
This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...
Persistent link: https://www.econbiz.de/10010421357
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Unternehmensnachfolgen in Deutschland: Aktuelle Trends
Moog, Petra; Kay, Rosemarie; Schlömer-Laufen, Nadine; … - 2012
Da in Deutschland im Jahr 1989 letztmalig eine großzahlige, bundesweite Unternehmensbefragung zum Thema Nachfolge durchgeführt wurde, bestand Bedarf an aktuellen Daten. Deshalb hat der Stiftungslehrstuhl für allgemeine BWL, insbesondere Unternehmensnachfolge an der Universität Siegen in...
Persistent link: https://www.econbiz.de/10010309234
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Non-standard workers and the self-employed in the EU: Social protection during the Covid-19 pandemic
Spasova, Slavina; Ghailani, Dalila; Sabato, Sebastiano; … - 2021
The lockdown and other restrictive measures introduced during the Covid-19 pandemic and the ensuing economic recession have had a strong impact on labour markets worldwide. As far as the European Union (EU) is concerned, the accelerated fall in total employment was the 'sharpest decline ever...
Persistent link: https://www.econbiz.de/10014565843
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Social protection of non-standard workers and the self-employed during the pandemic country chapters: Belgium, France, Ireland, Italy, Lithuania, Portugal, Romania, Sweden
Spasova, Slavina (contributor); Ghailani, Dalila (contributor) - 2021
The Covid-19 pandemic severely affected some categories of non-standard workers, and particularly the self-employed. The emergency measures cushioned the potentially disastrous effect on their social circumstances, but undeniably highlighted even more the gaps in their access and entitlement to...
Persistent link: https://www.econbiz.de/10014565849