Preise und Produktion

Ohne Zusammenfassung     

Dynamische Wertprobleme

Ohne ZusammenfassungAus dem Schwedischen übersetzt von J. Morgenstern, Wien     

审计专业判断的逻辑构架分析

审计作业给审计判断提供了专业性的限定，并使之具有不特定的内涵。审计专业判断可以按判断对象分为四种类型；审计专业判断的逻辑链也可以按思维进程分为四个环节；为保证判断的效果，必须对关键性环节实施控制。审计专业判断的两个层次（总体判断与关键点判断）构成一个体系，系统地运用于审计作业的全过程。     

Determinants of Cross-Sectional Variation in Discount Rates, Growth Rates and Exit Cap Rates

This study investigates the determinants of key input variables in valuers' discounted cash flow models used for estimating market values for offices. Data from 599 valuations in 2000 from Stockholm, Gothenburg and Malmö are used to explain variation in discount rates, expected growth rates in net operating income and exit cap rates. Our ability to explain the relatively wide variation in appraisal assumptions with plausible covariates generates confidence in the appraisal process. This has important implications because most value and returns indices of commercial real estate worldwide are appraisal based.     

绿色食品的市场结构分析及优化

绿色食品是遵循可持续发展原则,按照特定生产方式生产,经专门机构认定,许可使用绿色食品标志商标的无污染的安全、优质、营养类食品。它代表了未来农业和食品业、食品消费的发展方向,是现阶段我国农业和农村经济结构调整的良好载体。发展绿色食品,对于保护生态环境,提高农产品和食品质量,增强人民身体健康,增加农民收入,促进农业和农村可持续发展具有重要意义。绿色食品是相对于普通食品而言,普通食品是按照通常的标准与方法进行生产和加工的食品,目前还是人们生产和消费的主导产品。绿色食品在我国已有十几年的发展历史,现有品种4000多个,…     

Empirical evidence on the two-gap hypothesis: A revised analysis

This paper reconsiders the problem, analyzed by Weisskopf (1972a), of empirically classifying a set of low-income countries as having had their growth performance primarily constrained by the availability of foreign exchange or of domestic savings. Ambiguities in Weisskopf's procedure are noted, and an alternative, based on the extension of classical likelihood-ratio methods to the case of regression parameters subject to linear inequality constraints, is suggested. Reclassifying a subset of countries from Weisskopf's sample, we find stronger evidence against the importance of an independent foreign exchange constraint than indicated by Weisskopf's original results.     

Über eine Abrundungsmethode bei Berechnung von Pensionsraten

Abstract

Zufolge des Gesetzes über Volksrentenversicberung vom 28. Juni 1935 — das das Gesetz tiber allgemeine Rentenversicherung vom 30. Juni 1913 ersetzte — erhält jeder schwedische Staatsangehörige im Alter von 67 J abren oder bei vorheriger dauernder Arbeitsunfähigkeit Anspruch teils auf eine Grundrente, deren Höbe nur von den von einem jeden entrichteten Rentenprämien abhängig ist, teils auf eine Zusatzrente, die u. a von dem auf besondere Weise abgeschätzten Jahreseinkommen eines jeden abhängig ist.     

Big business and small states: Unilever and Norway in the interwar years1

In 1930, Unilever tried to take control of Lilleborg, Norway's most important producer of soap and vegetable oil, with the aim of wiping out most of Norway's independent margarine and soap industry. However, as the purchase was dependent on government concession, Unilever became embroiled in a power struggle with the Norwegian political authorities. The company was strongly criticized by Norwegian nationalists. The question of whether or not to let Unilever go forward became one of the most contested questions in Norwegian politics in the period. In the end, Unilever was allowed to go ahead with the purchase, but in return the company was forced to make substantial concessions. Expanding on Jones's framework for understanding the balance of power between multinationals and host governments, in this article it is argued that we must look beyond firm specific assets and a cost‐benefit oriented analysis of the relationship between multinationals and host countries to understand the end result. In this case, nationalism had a decisive impact. Unilever's acquisition of Lilleborg and the Norwegian response thus contributes to our understanding of the nature of multinational enterprise in the interwar period and of the political economy of foreign direct investment in general.