Ebenso leicht wie man in den Neunzigerjahren an der Börse Geld verdienen konnte, konnte man es in den ersten beiden Jahren des neuen Jahrzehnts verlieren. Börsencrashs kommen immer überraschend und sind schmerzhaft.(...)

Kapitalgesellschaften und ihre Gläubiger können aus verschiedenen Gründen daraninteressiert sein, Forderungen gegenüber der Gesellschaft in Eigenkapital umzuwandeln. InSanierungssituationen wird es ihnen darum gehen, Festbetragsansprüche mit möglicherweiseungewissen Befriedigungsaussichten...

Information is mandatory in healthcare activities and in all that are related to it. In this same sense, people that deal with those information requires attention because patient´s information could be exposed. The use of directions stated by information security standards might allow a...

The purpose of this paper is to estimate the impact of capitalising durable goods on the Euro area household saving ratios and disposable incomes for the first time. The reason for this exercise is twofold. Firstly, it is generally accepted that individual households regard consumer durables as...

The present System of National Accounts (SNA93) treats durable consumption goods as consumption goods rather than investment although rentals for owner occupied households is imputed into GDP. We argue that households de facto treat the purchase of durable goods as investments and thus, the...

Existing theories of political economy, liberal as well as Marxist, see capital as a dual entity. According to these theories, the "real" essence of capital consists of material/productive commodities, while the "financial" appearance of capital either accurately mirrors or fictitiously distorts...