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Breaking it down : competitive costs of cost disclosures
Berger, Philip G.; Choi, Jung Ho; Tomar, Sorabh - 2019
Financial accounting affords considerable discretion to firms in aggregating internal information for external dissemination, yet little evidence exists about the consequences of such aggregation. We examine a central operational effect by studying whether withholding disaggregated cost...
Persistent link: https://www.econbiz.de/10012065292
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Tax compliance costs : a review of cost burdens and cost structures
Eichfelder, Sebastian; Vaillancourt, François - 2014 - Version: November 2014
Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews …, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the … composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other …
Persistent link: https://www.econbiz.de/10010429959
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Thinking outside the container : a machine learning approach to forecasting trade flows
Stamer, Vincent - 2021
Global container ship movements may reliably predict global trade flows. Aggregating both movements at sea and port call events produces a wealth of explanatory variables. The machine learning algorithm partial least squares can map these explanatory time series to unilateral imports and...
Persistent link: https://www.econbiz.de/10012422743
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The impact of alliances in container shipping
OECD / International Transport Forum - 2018
This report assesses the impact of alliances on the maritime transport chain and its main stakeholders. Alliances have become a dominant feature of container shipping, with around 95% of the major East-West container trades covered by carriers that form part of three global alliances. The report...
Persistent link: https://www.econbiz.de/10012028891
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Shipping inside the box : containerization and trade
Cosar, Kerem; Demir, Banu - 2017
Persistent link: https://www.econbiz.de/10011619475
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The impact of technological change on new trade : evidence from the container revolution
Bernhofen, Daniel M.; El-Sahli, Zouheir; Kneller, Richard - 2016
This paper exploits exogenous features of the 1960s/70s container revolution to estimate the impact of the introduction of refrigerated containers (or reefers) on new trade of temperature sensitive products. Our identification strategy is justified by a historical narrative which suggests that...
Persistent link: https://www.econbiz.de/10011536160
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Schifffahrt in Zeiten des digitalen Wandels
Quitzau, Jörn; Vöpel, Henning; Jahn, Malte; Otto, … - 2018 - Stand: Februar 2018
Die Welt erlebt momentan einen Konjunkturboom. Alle großen Wirtschaftsräume - die USA, Europa, Japan und China - können sich über kräftiges Wirtschaftswachstum freuen. Doch abseits der erfreulichen Momentaufnahme zeigt sich, dass sich die Welt derzeit tiefgreifend wandelt und sich auch in...
Persistent link: https://www.econbiz.de/10011811640
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Das Projekt eines deutschen Tiefwasser-Containerhafens und seine Rolle im Standortwettbewerb
Sichelschmidt, Henning - 2001
In dem Beitrag wird untersucht, welche Gründe für die Anlage eines Tiefwasserhafens für Containerschiffe an der Deutschen Bucht sprechen. Das Hafenprojekt erscheint im Hinblick auf steigende Schiffsgrößen und zunehmenden internationalen Güteraustausch gesamtwirtschaftlich sinnvoll. Die...
Persistent link: https://www.econbiz.de/10011491031
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Allocating containers to ships with fixed departure times
Choi, Byung-cheon; Briskorn, Dirk; Lee, Kangbok; Leung, … - 2008
Persistent link: https://www.econbiz.de/10011325648
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Optimization in container liner shipping
Mulder, Judith; Dekker, Rommert - 2016
Persistent link: https://www.econbiz.de/10011444613