In der Arbeit wird ein mathematisches Modell abgeleitet, mit dem der Erwartungswert des systematischen Risikos bei Aktienanlagen den Wert Null annimmt. Mit Hilfe von Zweistichprobentests und der Berechnung der marginalen Ruinwahrscheinlichkeit einer empirischen Datenmenge wird die Eignung des...

Auf der Basis eines theoretischen Integrationsmodells, statistischer Daten des Landesamtes Berlin und einer teilnehmenden Beobachtung wird der Stand der Ausländerintegration in Berlin-West und Berlin-Ost analysiert. Es zeigen sich noch deutliche Spuren der unterschiedlichen Geschichte. In den...

One of the most interesting facts about the growth of developed nations, especially of the US growth, in the last three decades is significant growth of the ratio of the wage of skilled labor to that of unskilled labor. At the same time, existing evidence seems to suggest that the ratio of the...

Die Studie enthält die Ergebnisse der 7. HR-Expertenbefragung mit der Zeitschrift Personalwirtschaft zum Thema „Führungskräftebeurteilung“ und dessen Weiterentwicklung zum 360°-Feedback. Betrachtet und kritisch kommentiert werden der gegenwärtige Verbreitungsgrad und der realisierte...

The article analyzes the impact of the new German withholding tax on firms' financing decisions.

In an important decision, the German Constitutional Court (Bundesverfassungsgericht) rejected a claim of the state Berlin on federal support. Berlin had argued that it were effectively bankrupt. The article considers the ruling from an economic perspective.

The German and Australian longitudinal surveys analysed here are the first national representative surveys to show that (1) people who continuously own a pet are the healthiest group and (2) people who cease to have a pet or never had one are less healthy. Most previous studies which have...

The article deals with the earnings stripping rule (or interest barrier), an important part of the German company tax act 2008. The new rule is analyzed both from an economic and a legal perspective.

The development over time of market integration between Chinese provinces is analyzed by estimating threshold vector error correction models for rolling windows during 1998-2003. Transaction costs clearly decrease during this period characterized by liberalization of external trade and domestic...

The article analyzes the impact of the Tax Reform Act 2008 on financial decisions of incorporated and unincorporated firms.