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991.
992.
Wie innovativ sollten Unternehmen ihr Marketing gestalten? Ist mehr Innovativit?t immer sinnvoll? Antworten auf diese Fragen
gibt dieser Beitrag. Ausgew?hlte Fallstudien und eine empirische Studie belegen, dass zus?tzliche Innovationsanstrengungen ab einem bestimmten
Ma? negativ wirken k?nnen. 相似文献
993.
Recent evidence on the impact of government budget deficits on the ex ante real interest rate yield on Moody’s Baa-rated corporate bonds 总被引:1,自引:1,他引:0
This study provides recent empirical evidence on the impact of the federal budget deficit on the ex ante real interest rate yield on Moody’s Baa-rated corporate bonds. The study is couched within an open loanable funds model that
includes the ex ante real short term real interest rate, the M1 money supply, net international capital inflows, and the unemployment rate. Using
quarterly data for the period 1973.1–2007.4, two-stage least squares estimation reveals that the federal budget deficit, expressed
as a percent of GDP, exercised a positive and statistically significant impact on the ex ante real interest rate yield on these corporate issues. 相似文献
994.
We develop a model of trade with imperfect competition to study the welfare implications in developing and developed countries
of the asymmetry in attitudes towards foreign products. In the developed country, consumers benefit from a better perception
of foreign products while the rental rate of capital declines as long as the location of capital remains unchanged. However,
when capital is mobile, the developing country hosts more and more capital at the expense of the developed country as perception
of varieties produced in the developed country improves and the surplus of consumers in the developed country can decrease. 相似文献
995.
Elaine M. Doyle Jane Frecknall Hughes Keith W. Glaister 《Journal of Business Ethics》2009,86(2):177-198
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants
as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics
7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age
of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum
29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among
accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless,
the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics
52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics
17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute
to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions
of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. 相似文献
996.
Immanuel Pahlke Roman Beck Martin Wolf 《Business & Information Systems Engineering》2010,2(5):305-315
Currently, several Enterprise 2.0 platforms are beginning to emerge. This paper introduces Enterprise Mashup technology as
a means to improve IT alignment of individual work processes and changing business needs. Enterprise Mashups enable users
to create customized applications to easily find and transform business information and functionalities, as well as collaboratively
share pre-built Mashup applications. Therefore, the concept of Enterprise Mashups integrates Web 2.0 technologies and principles
with well-established paradigms such as Enterprise Information Integration, Business Intelligence, and Business Process Management.
Involved organizational key drivers, technical challenges and inhibitors are discussed to assess the potential business value
and explain the emerging expansion of Mashup platforms in companies. 相似文献
997.
998.
Belief elicitation is an important methodological issue for experimental economists. There are two generic questions: 1) Do incentives increase belief accuracy? 2) Are there interaction effects of beliefs and decisions? We investigate these questions in the case of finitely repeated public goods experiments. We find that belief accuracy is significantly higher when beliefs are incentivized. The relationship between contributions and beliefs is slightly steeper under incentives. However, we find that incentivized beliefs tend to lead to higher contribution levels than either non-incentivized beliefs or no beliefs at all. We discuss the implications of our results for the design of public good experiments. 相似文献
999.
Athena B. Roumboutsos 《International Advances in Economic Research》2010,16(2):165-174
The notion of sustainability has lead to the evaluation of public projects in terms of wider socio-economic and environmental
benefits. The Cost Benefit Analysis and its respective, Social Discount Rate (SDR), is of crucial importance, especially when
the advantages of private financing are to be demonstrated in comparison with the alternative traditional procurement of works
and services. The SDR seen as a measure of a country’s value of future costs and benefits is related to the notion of promoted
sustainability. The impact of smaller and declining SDRs on project selection is investigated, and a conceptual formulation
concerning the selection of the project procurement method is presented. The modelled formulation will assist central and
local governments in assessing projects and the potential benefit of private financing. 相似文献
1000.