Zusammenfassung Während die qualifikatorische Lohnstruktur in Deutschland in den vergangenen beiden Jahrzehnten relativ stabil war, mußte vor allem bei den unteren Qualifikationsgruppen ein deutlicher Beschäftigungsverlust konstatiert werden. In diesem Beitrag werden die Wirkungen des...

This paper aims at investigating the determinants of self- employment within a structural model of discrete choice under uncertainty. The basic idea of our approach centres around Knight's (1921) famous view of entrepreneurs receiving risk-adjusted income that has to exceed the income of...

In Germany, the skill structure of wages remained stable in the last two decades while employment of the low skilled deteriorated considerably relative to employment of the high skilled. This paper analyses the impact of technical progress on the skill structure of employment and wages by means...

Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee...

Summary Empirical work on the wage impact of training has noted that unobserved heterogeneity of training participants should play a role. The expected return to training, which partly depends on unobservable characteristics, is likely to be a crucial criterion in the decision to take part in...

Empirical Work on the wage impact of training has noted that unobserved heterogeneity of training participants should play a role. The expected return to training, which partly depends on unobservable characteristics, is likely to be a crucial criterion in the decision to take part in training...

This note describes tests for distributional treatment effects under the unconfoundedness assumption. Tests for distributional equality and stochastic dominance as well as a bootstrap procedure for computing critical values are presented, and the asymptotic properties of the procedure are derived.

Dieser Band enthält die Beiträge, die auf der Tagung des Finanzwissenschaftlichen Ausschusses des Vereins für Socialpolitik im Jahre 2000 in Konstanz zum Thema "Probleme der kommunalen Finanzen" vorgelegt worden sind. -- Im Zentrum der Arbeit von Wolfgang Scherf "Perspektiven der kommunalen...