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21.
Jin?ChoiEmail author Henning?Rasmussen Matt?Davison 《The Journal of Real Estate Finance and Economics》2012,44(4):472-504
Developers usually presell new condominiums, requiring purchasers to make down payments on a contract that allows them to
purchase, at a fixed price, the finished condominiums on a later date. This presale contract is akin to a financial call option
sold by the builder to the purchaser of the condo. In this paper, we value the presale contract from both the purchaser’s
and the developer’s points of view. We examine the influence of various opt-out clauses, different interest rates and other
factors on the value of presale contracts. We discuss the extent of risk sharing between the purchasers and the developers
according to varying levels of down payments. We conclude that developers enjoy a reduction in risk without a corresponding
reduction in expected profits by holding a presale. 相似文献
22.
Over the last ten years the European unification project seemed to rely overwhelmingly on progress in economic terms. The most prominent achievements — the Single Market, the harmonisation of market regulation, the euro — were all driven by an economic rationale. However, attempts to rescue Europe from the ongoing financial crisis call for mutual support and solidarity, concepts that can hardly be derived from pure economic reasoning. This leads to an important question that has been too long neglected: what is the political and civic motivation for a united Europe? Besides a great desire to stabilise peace in Europe, the origins of the unification activities also included mutual interest in language, culture, habits and people in neighbouring countries. Has this been abandoned in favour of a purely economic vision? Or are the economic arguments merely the easiest to promote to the European population? What message does this send in times of mistrust in markets and dim economic prospects for the eurozone? Can a political, cultural and civic European spirit still be reinvigorated, and if so, how? 相似文献
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KURZ KOMMENTIERT
Kurz Kommentiert 相似文献24.
25.
Dominic Detzen Tobias Stork genannt Wersborg Henning Zülch 《Australian Accounting Review》2016,26(3):301-311
This article discusses the effect of deferred tax liabilities (DTLs) on an impairment test of goodwill. While IAS 12.66 acknowledges that DTLs arising in a business combination influence the amount of goodwill an entity recognises, International Financial Reporting Standards are silent on the implications of this rule, in particular that DTLs trigger a ‘day one’ impairment of goodwill. To avoid this impairment charge, the professional literature suggests deducting DTLs from the carrying amount of the cash generating unit. This method appears contentious conceptually and is unable to shield the entity from an impairment in subsequent periods. The article discusses four proposed solutions to the problem, but recommends a conceptual re‐think of the mechanical recognition of deferred taxes in a business combination. 相似文献
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Particularly in the field of German research tradition concerning financial accounting thoughts about interpretation and development of standards are focal points. Along with the appearance of the information economics it became apparent that financial accounting is not only a technical vehicle but a social institution. By making accounting information publicly available it may have an effect on the distribution of economic income. Insofar the presumption is feasible that those players influence standard-setting whose welfare is directly affected by it. The above mentioned view that is rarely noted in the German-speaking countries is followed by the research approach so called ‘‘Political Economy of Accounting’’. Aim of this research approach is to explain the complex standard-setting process by considering the different parties within a society. The article at hand contributes to sum up state-of-the-art advancements in the field of scientific discourse concerned and provides an outlook on perspectives in this research area. 相似文献
28.
Today, HR scholars widely acknowledge that realising HRM requires the involvement of all managers and that the personal motivation of line managers plays an important role in their successful involvement. Yet, previous research has neglected to study how line managers rate the importance of particular HR duties and how the importance assigned to HR duties varies across managers. Based on a survey of 1,500 Danish managers, we find that ‘motivating others’ is considered the most important HR duty whereas ‘team building’, ‘handling conflicts’ and ‘coaching’ are considered the least important HR duties. Female top managers in the public sector exhibit the greatest interest in HR whereas men at lower managerial levels in the private sector give lowest priority to HR work. We conclude with possible explanations for the observed differences in a Danish context and beyond and provide suggestions for facilitating managerial involvement in HRM. In doing so we are well aware that the Scandinavian model of HRM in general and the Danish implementation in particular may represent a unique frame for the results. 相似文献
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Die Renten aus der Gesetzlichen Rentenversicherung werden aufgrund der demografischen Entwicklung sowohl für M?nner als auch
für Frauen relativ zu den Erwerbseinkommen sinken. Frauen sind dabei zus?tzlich spezifischen Rentenrisiken ausgesetzt. Um
die Unterschiede zukünftig auszugleichen, helfen insbesondere Ma?nahmen, die die Vereinbarkeit von Familie und Beruf verbessern. 相似文献