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Ohne Zusammenfassung Norbert Berthold ist Inhaber des Lehrstuhls für Volkswirtschaftslehre, insbesondere Wirtschaftsordnung und Sozialpolitik, an der Universit?t Würzburg und Mitglied des wissenschaftlichen Beirats beim Bundesministerium für Wirtschaft und Technologie  相似文献   
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Which groups have particularly low pension entitlements and are therefore most at risk of poverty in old age? Participation in the labour force for some individuals may be interrupted for a variety of reasons, including education, unemployment, raising children or caring for relatives, all of which result in low pensions. Those who are most at risk of poverty in old age are individuals with low earnings, frequent or long periods of unemployment, and single, unemployed mothers. In other words, those impoverished while young are most likely to remain impoverished into old age. Poverty among the elderly should therefore be addressed with the same instruments with which poverty is being fought in earlier stages of life, rather than through changes in the statutory pension insurance system.  相似文献   
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This paper examines the cost of reducing carbon emissions in New England's power sector. The analysis relies on detailed sectoral studies of costs and resource potentials for demand-side efficiency, cogeneration, renewables, and conventional resource options. Sectoral studies' results were integrated using a production-cost model to estimate the total cost and rate impacts of carbon reduction strategies relative to a business-as-usual forecast. To capture potential uncertainties, the analysis takes into account variations in capital costs, fuel prices, resource utilization levels, and base case retirements of existing power plants. Results show that New England's power sector can freeze carbon emissions at current levels or reduce carbon emissions while simultaneously decreasing customers' total electricity bills.  相似文献   
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This paper reviews the existing literature on the time consistency problem of seigniorage collection when monetary policy is determined by optimal taxation considerations. It develops a unifying accounting framework and suggests a general measure for seigniorage, which encompasses the standard measures employed in the literature. In addition, the ex ante optimal solution to the optimal taxation problem is derived and interpreted in relation to the Ramsey principle. We show that the different recommendations of the public finance literature, i.e. the Friedman rule of optimal deflation, [moderately] positive inflation, and seigniorage maximizing inflation, are specific solutions to the optimal taxation problem. The paper continues with a formal illustration of the time consistency problem of the ex ante optimal policy and the characterization of the time consistent solution under discretion. As possible solutions to the time consistency problem, we consider reputational forces, institutional reforms that establish central bank independence, and specific ways of asset and debt management. In particular, it is formally shown that a modified version of the asset and debt management scheme suggested by Persson, Persson, and Svensson is not only necessary but also sufficient for optimality, although this did not hold in their model.  相似文献   
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Zusammenfassung  Der vorliegende Beitrag widmet sich der Steuerung und Bewertung von Ma?nahmen der betrieblichen Gesundheitsf?rderung. Gesellschaftliche Ver?nderungen wie bspw. die Globalisierung oder der demografische Wandel führen dazu, dass die Gesundheit der Mitarbeiter in vielen Bereichen zu einem Engpassfaktor der Leistungserstellung geworden ist. Eine zentrale Rolle zur gezielten unternehmerischen Beeinflussung der personellen Ressourcen eines Unternehmens und damit auch der Gesundheit der Mitarbeiter spielt das Wissen über Ursache-Wirkungsbeziehungen im Bereich der betrieblichen Gesundheitsf?rderung und deren Einfluss auf den Erfolg der Leistungserstellung. Zur gezielten Steuerung der betrieblichen Gesundheitsf?rderung wird ein Rahmenkonzept vorgestellt, das aus der Logik der Balanced Scorecard und Strategy Maps abgeleitet wird und auf Ursache-Wirkungsbeziehungen basiert.
Klaus M?ller (Professur für Unternehmensrechnung und Controlling)Email:
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ABSTRACT

Purpose: This article documents the contributions of David T. Wilson to the field of business-to-business marketing in general and his contributions as founding editor of the Journal of Business-to-Business Marketing (JBBM).

Methodology: In-depth interviews were conducted with David T. Wilson’s doctoral students to discuss the impact he had on their education in business-to-business marketing and in their personal lives. The list of dissertations, which Dr. Wilson chaired, co-chaired, or served on committee, was compiled through the cooperation of libraries at Texas A&M University and The Pennsylvania State University. This list was verified through ProQuest, a global information-content and technology company that provides solutions, applications, and products for libraries. Further, information in this article was derived from a literature review of David’s early JBBM editorials and scholarly articles, as well as those of the current sitting editor.

Findings: Results of this research demonstrate David T. Wilson’s long-term commitment to the field of business-to-business marketing over his 33-year career at The Pennsylvania State University. His influence is demonstrated through his research, teaching, and service related to business-to-business marketing.

Research implications: David T. Wilson’s vision for JBBM was to position it as a theoretical journal with an international editorial review board and a global impact, including handing the editorial reigns over to David Lichtenthal, the current sitting Editor since 1995 and Wilson’s 16th doctoral student out of a career total of 38.

Practical implications: It is the responsibility of the editorial review board to understand the journal’s past to help guide the future. Therefore, understanding the contributions of David T. Wilson, as the founding editor, to JBBM and the field of business-to-business marketing is useful to scholars and managers alike. This understanding provides a valuable historical context.  相似文献   
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