Efficiency is one of the tenets in assessing the financial health of an enterprise. Ultimately, the form of asset management has a major impact on growth but also on the decline of profit. It also reveals how the enterprises are positioned within the competitive market environment. For this...

This study investigates the determinants of R&D value reporting bias in technology sector entities from six EU countries, including Germany and France, using data from 188 entities between 2006 and 2023. The research employs a mixed-method approach, including Pearson correlations, mixed model...

This article explores the regulatory frameworks governing intangible assets across three key standards: IAS 38 (accounting), IVS 210 (valuation), and ISA 620 (auditing). Employing both automated and manual similarity analysis techniques, the study investigates the structural and thematic...

We assess the impact of a large-scale social protection intervention, Ethiopia's Productive Safety Net Programme (PSNP), over a 15-year period. We find that the PSNP had a positive impact on food security but inconsistent impacts on assets. There were positive impacts on fertilizer use,...

As European pension systems are struggling to provide financial security in retirement under the pressure of demographic change, poverty in old age disproportionally affects women. Given these developments, private investment is becoming ever more important to securing financial means after...

When it comes to rising house prices, nearly everyone has a theory about the cause. There’s ‘too much foreign money’. There are ‘too many immigrants’. There’s ‘too little construction’. And so on. What unites these explanations is that they appeal, in some way, to the idea that...

An individual's financial situation positively impacts her subjective well-being (SWB) according to the literature. However, most existing studies focus solely on income, neglecting other aspects of an individual's financial situation such as wealth. In this paper, we empirically examine the...

We assess the impact of a large-scale social protection intervention, Ethiopia's Productive Safety Net Programme (PSNP), over a 15-year period. We find that the PSNP had a positive impact on food security but inconsistent impacts on assets. There were positive impacts on fertilizer use,...

Die vorliegende Auswertung im Auftrag von Oxfam Deutschland e. V. und dem Netzwerk Steuergerechtigkeit zeigt anhand einer Reihe von Modellhaushalten beispielhaft auf, wie hoch die Steuerbelastung in der Schweiz für reiche und sehr reiche Steuerzahler ist, und wie diese im Vergleich zu einer...

As European pension systems are struggling to provide financial security in retirement under the pressure of demographic change, poverty in old age disproportionally affects women. Given these developments, private investment is becoming ever more important to securing financial means after...

Die Finanzentscheidungen der österreichischen Haushalte2 waren 2023 stark von den wirtschaftlichen Rahmenbedingungen geprägt, insbesondere vom Zinsumfeld und von der hohen Inflation. Vorläufige Daten zur Geldvermögensbildung im Jahr 2023 zeigen, dass zinsbedingt vor allem gebundene Einlagen...

Moral and pragmatist sociology has studied capitalism as a set of institutions that require justification, which has historically been offered through forms of rewarding and meaningful work, anchoring the human life course in a narrative of individual and collective progress. However, emerging...

Brett Christophers' Our Lives in Their Portfolios documents the rising dominance of asset managers in tangible assets that matter to society, such as housing and infrastructure. He rightly describes the social harm of asset managers who focus on short-term wealth extraction from assets that...

In this essay, I argue that Christophers' description of asset-manager society is best characterized by a logic of 'acquire and extract'. I build on his insights to delve into the less-explored world of emancipatory alternatives. I argue for radical transformations - what I term 'democratic...

This report summarises the stylized facts from the fourth wave of the Eurosystem Household Finance and Consumption Survey, which provides household-level data collected in a harmonised way in all 19 euro area countries, as well as in the Czech Republic, Croatia and Hungary for a sample of more...

자산은 자본가 계급의 실천 및 사고방식을 형성하는 데 결정적인 개념이다. 하지만 자본 주의에 관한 비판적 분석은 상품교환을 자본주의 분석의 초석이라 승인하는 경향이 있다. 이 논문은 다른 접근법을 취한다. 나는...

This is a revised plan for the finalization of the "Youth Groups for Sustainable Development: Lessons from the Ethiopian Model" (Researcher project under NORGLOBAL2, funded by the Research Council of Norway). The project started in 2019 and was planned to last for four years. A civil war broke...

The establishment of a proven pension system is on the agenda in our country. which is based on a cumulative scheme.For the successful implementation of the reforms, it is necessary to have a correct pension policy, to complete the pension legislative framework. It is necessary to regulate the...

In this study we conduct a quasi-experimental analysis comparing students who enrolled in Early Award Scholarship Program (EASP) (formerly Promise Scholars) at any time during the 2016-17 or 2017-18 school year with their counterparts who did not enroll in the program during this time. We...

This report summarises the stylized facts from the fourth wave of the Eurosystem Household Finance and Consumption Survey, which provides household-level data collected in a harmonised way in all 19 euro area countries, as well as in the Czech Republic, Croatia and Hungary for a sample of more...

This is a revised plan for the finalization of the "Youth Groups for Sustainable Development: Lessons from the Ethiopian Model" (Researcher project under NORGLOBAL2, funded by the Research Council of Norway). The project started in 2019 and was planned to last for four years. A civil war broke...

The establishment of a proven pension system is on the agenda in our country. which is based on a cumulative scheme.For the successful implementation of the reforms, it is necessary to have a correct pension policy, to complete the pension legislative framework. It is necessary to regulate the...

Joseph E. Stiglitz has had a remarkable career. He is a brilliant academic, capped by sharing the Nobel Memorial Prize in Economics and the Nobel Peace Prize, and honorary degrees from Harvard, Cambridge, Oxford and more than fifty other universities, and elected not only to the National Academy...

"Extremer Reichtum ist eines der größten Übel unserer Zeit." Sebastian Klein ist durch den Verkauf der App Blinkist über Nacht Multimillionär geworden - und hat daraufhin 90 Prozent seines Vermögens abgegeben. Denn er ist überzeugt, dass großer Reichtum unserer Gesellschaft schadet. In...

Esta tesis es un esfuerzo por desentrañar el papel que juega el campo financiero dentro del proceso de acumulación de capital y la manera en que condiciona el desarrollo de la lucha entre las clases sociales por la distribución de la riqueza y el control político de la comunidad. El punto de...

Wealth in addition to income determines to a large degree an individual's consumption opportunities and economic situation, which should in turn affect their subjective well-being. We analyse empirically the relationship between life satisfaction as an indicator of subjective well being and...

This book offers an in-depth analysis of the concept of the direct enforcement of foreign restraint and confiscation orders, a crucial step in the process of asset recovery, including existing legal approaches and related challenges. In order to provide a balanced and informed overview, 31...

Wealth in addition to income determines to a large degree an individual’s consumption opportunities and economic situation, which should in turn affect their subjective well-being. We analyse empirically the relationship between life satisfaction as an indicator of subjective well being and...