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21.
Christoph Neuberger 《Publizistik》2018,63(3):443-446
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Despite 40 years of research on the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP), there is no generally accepted theoretical framework that explains the contradictory results that have emerged. This unsatisfactory status may be attributed to the fact that linear models dominate the research. Based on an international sample of 2361 firm‐years from 2008 to 2012, we find empirical evidence of a non‐linear, specifically a U‐shaped, relationship between carbon performance and profitability as well as between waste intensity and profitability. The same result holds for the relationship between carbon performance and stock market performance, but solely for manufacturing industries. Our empirical findings provide evidence for the theoretical framework of a ‘too‐little‐of‐a‐good‐thing’ (TLGT) effect, which indicates that the type of relationship (positive, negative) depends on the level of CEP. More precisely, there is a negative CEP–CFP relationship for companies with low CEP and a positive association for high CEP. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment 相似文献
24.
The paper compares decision-making on the centralisation of public goods provision in the presence of regional externalities
under representative and direct democratic institutions. A model with two regions, two public goods and regional spillovers
is developed in which uncertainty over the true preferences of candidates makes strategic delegation impossible. The political
economy argument against centralisation of Besley and Coate (J Public Econ 87:2611–2637, 2003) does therefore not apply. Instead,
it is shown that the existence of rent extraction by delegates alone suffices to make cooperative centralisation more likely
through representative democracy under reasonable assumptions. In the case of non-cooperative centralisation, the more extensive
possibilities for institutional design under representative democracy increase the likelihood of centralisation. Direct democracy
may thus be interpreted as a federalism-preserving institution. 相似文献
25.
26.
In this paper, we define a new class of richness measures. In contrast to the often used headcount, these new measures are sensitive to changes in rich individuals' incomes and, therefore, allow for a more sophisticated analysis of richness. We demonstrate the application of these new measures in analyzing the development of poverty and richness over time in Germany. Moreover, we compare Germany to many other European countries and investigate the impact of tax reforms on poverty and richness. Using these examples, we show the importance of taking the intensity of changes into account and not only the number of people beyond a given richness line (headcount). We propose to use the new measures in addition to the headcount index for a more comprehensive analysis of richness. 相似文献
27.
Weber's contribution on Protestant work ethic has stimulated numerous social scientists. However, the question whether a Protestant specific work ethic exists at all is still rarely analysed. Our results indicate that work ethic is influenced by denomination-based religiosity and education. 相似文献
28.
Christoph Scheicher 《The German Economic Review》2010,11(3):266-277
Abstract. Income redistribution in Germany is the result of a combination of several redistribution instruments: there is a complex income tax law, different obligatory social insurances and supplementary benefits. This paper estimates income redistribution by quantile regression, using German EVS data. Two results are obtained: income after redistribution does not always increase in line with income before redistribution, i.e. for people with a low income before redistribution, it does not make sense to increase their efforts, since more work means less earnings. Further, an increasing redistribution rate for higher incomes is not always observable from the data. 相似文献
29.
Dr. med. dent. Christoph Meißner 《Heilberufe》2010,62(8):14-16
Mundpflege im ambulanten Bereich - Zahnschmerzen oder Probleme im Mund
geh?ren zu den unangenehmen Erfahrungen. Welche pflegerischen Interventionen stehen
zur Verfügung, um diese Probleme zu beheben? Und: Wann muss der Zahnarzt eingeschaltet
werden? 相似文献
30.
Christoph Moser Dieter Urban Beatrice Weder di Mauro 《Journal of International Economics》2010,80(2):302-317
This study investigates the impact of international competitiveness on net employment, job creation, job destruction, and gross job flows for a representative sample of German establishments from 1993 to 2005. We find a statistically significant but economically small effect of real exchange rate shocks on employment, comparable to the one found in studies for the United States. However, contrary to the United States, the employment adjustment (among surviving firms) operates mainly through the job creation rather than the job destruction rate. Job destruction occurs essentially through discrete events such as restructuring, outsourcing and bankruptcy. We suggest that these findings are consistent with a highly regulated labor market, in which smooth adjustment is costly and possibly delayed. 相似文献