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Hybrid financial instruments are neither typical equity nor typical debt and often lead to classification conflicts, especially in cross-border-transactions. The use of hybrid financial instruments for intra-group financing offers the chance of possible double-non taxation. However a parent...
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Dieses Buch wendet sich an Endbenutzer und Entwickler von Informationssystemen, Studierende und alle, die eine fundierte, der aktuellen Standardgeneration entsprechende Einführung in den Sprachkern von SQL benötigen. Es deckt den Sprachumfang von Core SQL vollständig ab, in mehreren Punkten...
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This paper deals with the maximal one and two sided deviation of simple random walks. The remarkable asymptotic results of Kemperman, concerning the related conditional distribution functions are generalized. Moreover, exact enumeration formulae for the moments are given and their asymptotic...
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