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71.
Horst Zimmermann 《Wirtschaftsdienst》2013,93(8):534-538
German equalisation systems among states (Länder) and among communities assign higher expenditure needs to larger cities. For the system among the states (Länderfinanzausgleich), in which the three city-states are assigned a value of 135 compared to a value of 100 for the other states, this element is challenged in a pending case before the constitutional court. The paper argues that the city-states should be treated like any large city in Germany, which would result in their being assigned a value well above 135. The main justification for the higher value for larger cities is seen in the crucial role of modern agglomerations for national economic growth. To maintain this role, they have to be able to keep or receive enough public finances, given that they contribute to upper-level finances way above the average but receive relatively little through those levels’ spending. The progressive scale smoothes at least some of this effect. 相似文献
72.
73.
The present paper combines loss attitudes and linear utility by providing an axiomatic analysis of cumulative prospect theory (CPT) in the framework for decision under uncertainty. We derive a two-sided variant of Choquet expected utility (CEU) with possibly different capacities for gains and for losses, and linear utility. Naturally, utility may have a kink at the status quo, which allows for the exhibition of loss aversion. The central condition of our model is termed independence of common increments. 相似文献
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We study market timing and pecking order in a sample of debt and equity issues and share repurchases of Canadian firms from 1998 to 2007. We find that only when firms are not financially constrained is there evidence that firms issue (repurchase) equity when their shares are overvalued (undervalued) and evidence that overvalued issuers earn lower postannouncement long‐run returns. Similarly, we find that only when firms are not overvalued do they prefer debt to equity financing. These findings highlight an interaction between market timing and pecking order effects. 相似文献
76.
Horst Heldmann 《Intereconomics》1973,8(11):340-343
This article deals with transport as a service and as an investment sector. It shows the special role of transport in national economy and draws attention to some problems, which are characteristic and of particular importance to LDCs. 相似文献
77.
Horst Gross 《Heilberufe》2011,63(4):42-44
Medizinische Akutversorgung in Heimen - In vielen Heimen muss sofort der Rettungsdienst ran, wenn es um akute medizinische
Probleme geht. Das ist teuer, führt zu sinnlosen Krankenhausaufenthalten und missachtet allzu oft den Willen des Patienten.
Das Problem ist bestens bekannt, doch auch in Zukunft wird sich kaum etwas ?ndern: Die Krankenkassen scheuen zus?tzliche Honorare
für die ?rztliche Betreuung im Heim. 相似文献
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Ulrich Horst 《Quantitative Finance》2013,13(1):17-18
We compare the bias in binomial trees against that in certain analytical/numerical valuation techniques with which they disagree. We consider the CRR tree, the COS method and the Leisen–Reimer as well as the Prekopa–Szantai exponentially smoothed method. We conclude that the binomial trees are unbiased and that the exponentially smoothed method is biased. 相似文献