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1.
The claims made principle is one possibility to define the trigger of an insurance contract. Until now, the question whether the claims made principle is valid pursuant to German law has never been reviewed. Sec. 149 of the German Act on Insurance Contracts acknowledges the claims made principle.Particularly for long tail risks, the claims made principle has substantial advantages compared to traditional policy concepts.  相似文献   
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The interconnection between financial and business cycles and the importance of surveillance over financial markets emphasise the need for the development of indicators that could trace financial conditions in a country. In this paper, we focus on developing a financial conditions index for a post-transition country – Croatia. Since financial conditions indices for post-transition markets differ from those for developed markets due to differences in the development of their financial systems and the availability of data, we show that financial conditions indices constructed for post-transition markets need to be tailored to the specifics of such markets.  相似文献   
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Collegial relationships at work have become more important now that organizations increasingly use team-based work processes. Collegiality is also facing new challenges, however: more employees are meeting heavy demands beyond the workplace and making more frequent use of flexible work arrangements. This study seeks to explain the effect of employees’ family demands on collegiality and evaluates whether the use of flexible work arrangements improves or impedes collegial behaviour. Moreover, we aim to investigate collegial behaviour as an exchange process between co-workers, and therefore also take family demands and the use of flexible work arrangements by co-workers into account as predictors of employee collegiality. Based on a sample of 1114 employees from 30 organizations, the results show that when used by the employee and co-workers, flexitime decreases collegiality. Collegiality is decreased when the employee has young children, but increased when co-workers have older children. The implications of these findings for HR practices are discussed.  相似文献   
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The first objective of this article is to clarify which model best captures the structure and trend of the influence of social origin on children's education. The second objective is to analyse how general conclusions on historical trends in educational reproduction change if we add mother's status background to the model. Six contrasting hypotheses are derived fromthe body of literature dealing with models on families' socioeconomic status. All hypotheses are translated into empirical models and their explained variance is compared. A pooled data set is used that contains data from the Netherlands, West Germany, and the USA. The Modified Dominance Model, that distinguishes the influence of the highest from thelowest status parent, has the best model fit. Regarding the second objective we see that adding the mother's influence to that of the father's does not change general conclusions on trends in educational reproduction. Over time the influence of both parents decreases continuously. However, the influence of the mother's education and occupational status on children's educational attainment is substantive.  相似文献   
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Rapid population ageing increases interest in economic flows across ages and intergenerational transfers in general. This article uses the National Transfer Accounts methodology to measure consumption and production at each age, and how the difference between consumption and production is financed through (private and public) transfers and the interaction with assets, i.e. ‘asset-based reallocations’. During working ages, people earn more than they consume and with the surplus they finance the deficit of the young and old generations who consume more than they produce. Such a pattern of economic dependency is universal across countries and across time, but huge differences exist in the ages at which individuals produce more than they consume and vice versa. Moreover, the importance of private and public transfers and asset-based reallocations varies across countries and times. In the last three decades, life expectancy at birth in Slovenia increased by 9.3 years, while the age span in which production exceeds consumption narrowed rather than increased. Child dependents are predominantly financed by private transfers, whereas the elderly mainly rely on public transfers. Young and old individuals increasingly rely on public transfers. Together with rapid population ageing, this is likely to jeopardise the public finance system in the future.  相似文献   
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This contribution empirically analyzes the individual determinants of tax rate preferences. For that purpose, we use representative survey data from the German General Social Survey, which offers information on attitudes toward progressive, proportional and regressive taxation. On the basis of theoretical considerations, we explore the factors which, beyond an individual's financial interest, should drive preferences for progressive taxation. Our empirical results confirm that the narrow redistributive self‐interest does not offer the sole explanation of the heterogeneity in individual attitudes. Rather, we show that the choice of the favored tax rate is also driven by fairness considerations and beliefs on the role of effort for economic success.  相似文献   
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We explore how different data aggregation levels affect the gravity estimates of non‐tariff barriers (NTBs) in the agro‐food sector, and we examine their related impacts on policy simulations of an expansion to the European Union (EU) that would include Turkey. We calculate two sets of ad valorem equivalents (AVEs) of NTBs using the gravity approach to disaggregated and aggregated Central Product Classification data for 15 Global Trade Analysis Project (GTAP) agro‐food sectors. We find that the AVEs of NTBs vary substantially across products and that using aggregated data primarily results in greater effects of NTBs. In a second step, we incorporate the AVEs of NTBs into the GTAP model to evaluate Turkey's EU membership and conclude that aggregation bias has considerable effects on both the estimation of NTBs and the general equilibrium simulation results. Utilising different data aggregation levels leads to a great variability of trade costs of NTBs and, hence, to misleading trade and welfare effects.  相似文献   
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