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411.
Jens Klose 《Wirtschaftsdienst》2013,93(12):824-827
The ECB’s interest rate reduction in November 2013 has intensified the discussion about negative deposit rates in the euro area. The experience in Denmark has shown however that the efficient implementation of these rates would be necessary. In particular, loopholes would need to be closed and opposing actions avoided. Following this, the ECB would have to introduce the negative deposit rate not only on the deposit facility but also on excess reserves in its current accounts. Moreover, minimum reserve requirements should be abolished to raise the effectiveness of negative deposit rates. 相似文献
412.
This paper is a response to the critical comments of Alexander (2006) and Nobes (2006) on our article on revenue recognition, which was published last year in this journal (Wüstemann and Kierzek, 2005). While Alexander primarily objects to our statement that there is a ‘requirement of legal certainty in the European Union’, Nobes challenges our interpretation of the true and fair view principle and its role in the endorsement and application of International Financial Reporting Standards (IFRS) in the EU. We rebut Alexander's objections by providing references, which evidence that the principle of legal certainty represents a fundamental concept of Community law. We refute Nobes' counterarguments by inferring from the objective of the IAS Regulation and the purpose of the endorsement mechanism that a common meaning of the true and fair view principle must exist in the EU, that IFRS should only become applicable in the EU if they are not contrary to this ‘European’ true and fair view principle and that the true and fair view principle should also be considered in the application of IFRS in the EU, particularly in the choice of accounting policies for unregulated issues. 相似文献
413.
414.
We contribute to the literature on debt collection agencies in two ways: First, we present an estimation of the collection rates. The distribution of collection rates exhibits a mean of about 65% and a strong bimodality with peaks at the very ends of the distribution. Second, we investigate potential determinants of the collection success. We find that collection rates are positively related to the exposure at default and to prior debtor‐specific collection rates. In contrast, the age of the account and—if applicable—prior experience with the debtor have a negative impact on collection rates. 相似文献
415.
We examine the interrelation between interconnection and competition in the Internet backbone market. Networks that are asymmetric in size choose among different interconnection regimes and compete for end-users. We show that a direct interconnection regime, peering, softens competition as compared to indirect interconnection since asymmetries become less influential when networks peer. If interconnection fees are paid, the smaller network pays the larger one. Sufficiently symmetric networks enter a Peering agreement while others use an intermediary network for exchanging traffic. This is in line with considerations of a non-US policy maker. In contrast, US policy makers prefer that relatively asymmetric networks peer. 相似文献
416.
That individuals contribute in social dilemma interactions even when contributing is costly is a well-established observation in the experimental literature. Since a contributor is always strictly worse off than a non-contributor the question is raised if an intrinsic motivation to contribute can survive in an evolutionary setting. Applying stochastic evolutionary dynamics we give conditions for equilibria with a positive number of contributors to be selected in the long run. 相似文献
417.
Jens Meierhenrich 《Constitutional Political Economy》2008,19(4):277-300
This article analyzes the administration of lustration—what Arthur Stinchcombe termed the “social basis of constitutionalism”—and
its unintended consequences in comparative and international law and politics. It is concerned with the social function of
animating ideas in the evolution of institutions. The article demonstrates that in the case of Iraq, the commitment of institutional engineers
and transitional administrators to the idea of purifying the state, and their concomitant willingness to watch the institution
of lustration naturally evolve in respect of that central idea, has had disastrous consequences for the foundations of constitutionalism. These consequences
flowed from the institutional design of the U.S. occupation more generally. By reconstructing, for the very first time, the
evolution of debaathification in contemporary Iraq, this article deepens our understanding of the foundations of constitutionalism.
Aside from its contribution to the theory of institutional design, the article also speaks to the ongoing debate over the creation of governments, regimes, and states
in the international system. In the context of this debate, which has important implications for the practice of institutional design, the administration of lustration—from within or from without—is an insufficiently understood phenomenon,
making it a worthy subject for institutional analysis.
相似文献
Jens MeierhenrichEmail: |
418.
Jens Schovsbo 《Journal of Consumer Policy》2008,31(4):393-408
Until recently consumers and consumer-interests have been virtually absent not only from the rules of copyright but also from
copyright’s discourse. This has been so even though the combination of an expansion of copyright and a devaluation of the
internal balancing mechanisms raise concern from a consumer perspective. There would, therefore, seem to be a need to incorporate
a consumer perspective into copyright analysis. To integrate consumer interests in copyright law, this study recommends action
aimed at two levels. On the general level it is suggested to rebalance copyright in order to recognize the interests of users
on the same level as right holders. On the concrete level it is suggested to change the limitations found in copyright to
ease access to reuse elements of previous works. It is also proposed to reinforce the rule on private copying and to consider
measures to secure access to basic information.
相似文献
Jens SchovsboEmail: |
419.
Berthold Busch Michael Grömling Doris Ritzberger-Grünwald Ognian N. Hishow Jens Hölscher Stefan Kolev Joachim Zweynert 《Wirtschaftsdienst》2014,94(5):311-334
Ten years after the biggest enlargement in the history of the EU, the integration of the new member states is assessed positively. It is considered an economic success when looking at the income levels. However, due to overly optimistic assumptions and the crisis, economic integration and the catching-up process will take much longer for the new EU member states than originally expected. Moreover, new challenges are looming, especially as the Central and Eastern European accession countries adopt the euro. Smaller countries introduced the euro as quickly as possible, whereas larger countries have been much more hesitant, thinking twice not only because of several unsolved problems in the euro area but also because they use the exchange rate tool much more intensively. All new member states have to make sure they continue to increase their productivity and competitiveness. Findings suggest that after having entered the EU, the new eastern member states appear to have been developing rather stringent competition cultures. Bulgaria and Romania’s transition performance significantly differs from the pattern in the 2004 accession countries, both in terms of quantitative growth and institutional quality. These countries show that EU funds can be highly counter-productive since they help to conserve old structures. 相似文献
420.
This paper analyzes the causal relationship between foreign ownership and various aspects of plant performance using micro data from the Indonesian Census of Manufacturing. It examines the implications of foreign ownership in two different contexts: foreign acquisitions and foreign privatizations. To control for the possible endogeneity of FDI decision propensity score matching is combined with a difference-in-differences approach. The results indicate that foreign ownership leads to significant productivity improvements in the acquired plants. The improvements become visible in the acquisition year and continue in subsequent periods. After three years, the acquired plants exhibit a 13.5% higher productivity than the control group. The rise in productivity is a result of restructuring, as acquired plants increase investment outlays, employment and wages. Foreign ownership also appears to enhance the integration of plants into the global economy through increased exports and imports. Finally, productivity improvements and evidence of restructuring are also found in the context of foreign privatizations. 相似文献