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Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik

Popp, Matthias - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2011

Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach …

Persistent link: https://www.econbiz.de/10009228787

Interpreting implied risk-neutral densities

Hördahl, Peter; Vestin, David - 2003

This paper examine differences between risk-neutral and objective probability densities of future interest rates. The identification and quantification of these differences are important when risk-neutral densities (RNDs), such as option-implied RNDs, are used as indicators of actual beliefs of...

Persistent link: https://www.econbiz.de/10009635905

Bank loan officers' informational needs and mandatory accounting information

Rougès, Véronique - Université Paris-Dauphine (Paris IX) - 2006

Banks are supposed to respond to imperfect information in credit markets. They are thought to access private information and to create additional information through credit granting.This means two things. First, mandatory accounting information is not sufficient to create a state of perfect...

Persistent link: https://www.econbiz.de/10010861506

Family vision and cognition: An illustration through forest owners’ harvesting decisions

Camblanne, Lionel - In: Journal of Family Business Strategy 4 (2013) 4, pp. 245-259

decision-makers, especially business owners. This research suggests that family business owners pursue different family visions …, which leads to different interpretations of environmental information during strategic decision-making by highlighting …

Persistent link: https://www.econbiz.de/10010875399

Organization as a management function in the activity of trade companies

Florin-Ioan, Bretan - In: ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal (2013) 1, pp. 140-146

Organizational system is a set of methods, procedures and techniques used in the management of organization function of the production process. It has as main functions methodological and logistical support creation of the functional act. Generally, systems, methods and management functions...

Persistent link: https://www.econbiz.de/10010904694

Exploring irrigation behavior at Delta, Utah using hidden Markov models

Andriyas, Sanyogita; McKee, Mac - In: Agricultural Water Management 143 (2014) C, pp. 48-58

a water order from a farmer. These water orders are the result of a farmer's decision to irrigate. If farmers … of their high variability and unpredictable nature. A hidden Markov model (HMM) was built to analyze irrigation decision … estimated, biophysical data, including such factors (i.e., those variables which are believed to affect irrigation decision …

Persistent link: https://www.econbiz.de/10010906582

Data Dispersion in Economics(II)--- Inevitability and Consequences of Restrictions

Harin, Alexander - In: Review of Economics & Finance 2 (2012) November, pp. 24-36

This article reviews and improves the theorems of the existence of restrictions near the boundaries of finite numerical segments and of the probability scale in the presence of non-zero dispersion. The non-zero dispersion may be caused, for example, by the influence of observation noises....

Persistent link: https://www.econbiz.de/10010927787

Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA

RADU, Riana Iren; ISAI, Violeta - In: Economics and Applied Informatics (2013) 3, pp. 33-36

decision-making model. In this paper we propose the development of a multidimensional decision to be strengthened the …

Persistent link: https://www.econbiz.de/10010929194

Effects of Romania Constitutional Court Decisions

Dragne, Luminita; Popescu, Agata Mihaela; Matei, George … - In: Knowledge Horizons - Economics 7 (2015) 1, pp. 56-58

The Constitutional Court is the only specialized body responsible for verifying conformity of laws and other regulations with the Constitution. Decisions of the Constitutional Court are when: ruling on the constitutionality of laws, before promulgation, treaties or other international agreements...

Persistent link: https://www.econbiz.de/10011276315

Information Strategies and the Theory of the Firm

Casson, Mark; Wadeson, Nigel - In: International Journal of the Economics of Business 3 (1996) 3, pp. 307-330

Information costs play a key role in determining the relative efficiency of alternative organisational structures. The choice of locations at which information is stored in a firm is an important determinant of its information costs. A specific example of information use is modelled in order to...

Persistent link: https://www.econbiz.de/10009213511