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Since the mid 1990s labor productivity growth in Sweden has been high compared to Japan, the US and the western EU-countries. While productivity growth has been rapid in manufacturing, it has been much slower in the service sector. Paradoxically, all employment growth since the mid 1990s has...
Persistent link: https://www.econbiz.de/10010320312
Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important. But comparing the book values of listed companies and their market capitalization the financial reports seems to fail the...
Persistent link: https://www.econbiz.de/10010316229
Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs) due to a highly intransparent transfer...
Persistent link: https://www.econbiz.de/10010427515
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant intangible property at affiliates with a...
Persistent link: https://www.econbiz.de/10010427525
This paper aims at establishing the existence of systematic differences in the nature of competitive strategies available to individual firms across industries. By means of qualitative content analysis, we extracted a matrix of 76 industries times 12 strategies reported as being characteristic...
Persistent link: https://www.econbiz.de/10011435068
Research Question: How do researchers address the definition, measurement, recognition and potential of intangible … assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation …: The inexistence of inclusive reporting mechanism to capture the value of intangible assets rise many debates for both …
Persistent link: https://www.econbiz.de/10015195892
The Global Methane Pledge to reduce emissions by at least 30 per cent by 2030, was signed by more than 100 countries at the COP26 Conference in November 2021. Reducing methane emissions from fossil fuel sources by up to 75 per cent by 2030 has been identified as an essential contribution to...
Persistent link: https://www.econbiz.de/10013185534
Pressure is mounting on the natural gas and LNG community to reduce methane emissions and this is most urgent in EU countries following the adoption of much tougher greenhouse gas reduction targets of 2030 and the publication of the European Commission's Methane Strategy. With rapidly declining...
Persistent link: https://www.econbiz.de/10012663576
The measurement of social norms plays a pivotal role in many social sciences. While economists predominantly conduct …, on the one hand, often fall short in the measurement of more complex elements, such as the conditionality or the level of …
Persistent link: https://www.econbiz.de/10010267089
). In addition the deviation from the yearly mean differs between occupations at certain measurement dates because … shares instead of certain measurement dates. It also argues to use daily accurate employment data from the German social …
Persistent link: https://www.econbiz.de/10010298066