Untersuchungen zur Frage der Verteilung von Objekten auf Plätze

Ohne Zusammenfassung     

Politische Ökonomie der Rechnungslegung – Bisherige Forschungsergebnisse und künftige Forschungsperspektiven unter besonderer Berücksichtigung des Lobbyingkonzepts

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.     

Bemerkungen zur Arbeit von K. Stange über “Die zeichnerische Behandlung von Plänen für messende Prüfung”

Ohne Zusammenfassung     

Base-of-the-Pyramid-Strategien in Emerging Markets: Interorganisationales Lernen zur Kreation von Innovationen in sektorübergreifenden Partnerschaften

Cross-sector partnerships are essential to enter market segments at the “Base of the Pyramid” (BoP). Co-creation of innovative products, services, and inclusive business model are desired outcomes of collaboration. However, this is rarely achieved. BoP research still lacks empirical analyses of preconditions and the process of cross sector collaboration. Based on interorganizational learning literature this paper develops a research model for empirical evaluations. Motivation, receptiveness, and transparency are identified as major preconditions of interorganizational learning. Without an interorganizational learning process co-creation of pioneering solutions is unlikely to occur in cross-sector partnerships.     

Einige einfache nichtparametrische überall wirksame Tests zur Prüfung der Zweistichprobenhypothese mit paarigen Beobachtungen

Ohne Zusammenfassung Vortrag, gehalten auf dem 4. biometrischen Kolloquium in Bad Nauheim am 27.1.1957.     

Rentabilit?tsorientiertes Investitionscontrolling nach der Methode des internen Zinssatzes

Mit zunehmender Kapitalintensit?t nimmt die Bedeutung eines konsequent rentabilit?tsorientierten Investitionscontrollings zu.     

Vergleich der Genauigkeit von zwei Verfahren der Probenahme bei Verkehrszählungen

Ohne Zusammenfassung     

Gedanken zur Frage der Stabilität statistischer Entscheidungen

Ohne Zusammenfassung     

Information versus adverse Anlegerbeeinflussung: Befund und Implikationen der empirischen Rechnungswesenforschung zur Publizität von Pro-forma-Ergebnisgrößen

Pro forma earnings represent voluntarily disclosed performance metrics that modify the mandatory (GAAP) income number. Motives discussed to explain this disclosure phenomenon are to increase the informativeness of earnings (information), or to influence investors in an adverse fashion (opportunism). The objective of this paper is to survey the extant US and German literature pertaining to pro forma earnings disclosures, with a special emphasis on the ensuing regulatory discussion, to point out promising avenues for future research. Extant studies, on the one hand, demonstrate evidence in favour of (incremental) informativeness (value relevance, information content) of pro forma earnings. On the other hand, they find evidence that small investors in particular tend to process pro forma earnings information in an undue fashion. In the light of evidence that demonstrates extensive use of pro forma earnings disclosures by large German corporations, this research literature lends support to recent concerns voiced by European securities regulators, and points at avenues for future research into capital markets reception of pro forma earnings disclosures both on the German capital market and in an EU/IFRS context.     

Overlooked Aspects of the von Thünen System

Abstract

An attempt is made to investigate certain aspects of the von Thünen's Isolated State, which have received relatively little attention in past discussions of his work. Three such aspects form the basis of the comments to follow. The first explores the nature and significance of the ring pattern of agricultural-commodity production, while a second examines the structure of transport costs. A further aspect is concerned with the presence of an urban system and the patterns of economic interaction within it, particularly those involving trade.