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The convergence of industrial property rights

Anghel, Ion E.; Iancu, Victor - 2010

As regards the performance required for the development of the knowledge-based society, we view industrial property as an important level in this context. Therefore, in this paper we present (on a comparative basis) the system of industrial property rights and their protection in the European...

Persistent link: https://www.econbiz.de/10010527409

Industrial property as a stimulator of scientific creation and innovation

Anghel, Ion E.; Iancu, Victor - 2010

first the requirements for stimulating scientific and technological creation and innovation in the European Research Area … innovation in Romania in relation to industrial property rights. Considering the requirements for stimulating scientific and … technological creation and innovation, we deal with issues on adapting and maintaining dynamism in law and institutional regulations …

Persistent link: https://www.econbiz.de/10010527414

GDPR vs. Big Data & AI in FinTechs

Varmaz, Nermin - In: Vierteljahrshefte zur Wirtschaftsforschung 89 (2020) 4, pp. 55-71

This article addresses the compliance of the use of Big Data and Artificial Intelligence (AI) by FinTechs with European data protection principles. FinTechs are increasingly replacing traditional credit institutions and are becoming more important in the provision of financial services,...

Persistent link: https://www.econbiz.de/10014001301

US-Subventionspaket IRA: Bye bye, Europe?

Görg, Holger - In: Wirtschaftsdienst 103 (2023) 2, pp. 78

Persistent link: https://www.econbiz.de/10014289954

Political connectedness and firm performance: Evidence from Germany

Niessen, Alexandra; Ruenzi, Stefan - 2009

This paper investigates politically connected firms in Germany. With the introduction of a new transparency law in 2007, information on additional income sources for all members of the German parliament became publicly available. We find that members of the conservative party (CDU/CSU) and the...

Persistent link: https://www.econbiz.de/10010308701

Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB: Eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen

Rohleder, Stephan; Rogler, Silvia - 2012

Mit dem Bilanzrechtsmodernisierungsgesetz (BilMoG) hat der deutsche Gesetzgeber eine weitreichende Änderung des deutschen Handelsrechts vorgenommen. Zielsetzung ist die Stärkung der Informationsfunktion des handelsrechtlichen Jahresabschlusses. Um dieses Ziel zu erreichen, ist nunmehr die...

Persistent link: https://www.econbiz.de/10010310922

The Social Cost of Blockchain: Externalities, Allocation of Property Rights, and the Role of the Law

Martino, Edoardo D; Ringe, W. Georg - 2024

In the past decade, the legal and economic literature on blockchain technology and its applications has flourished. This new technology holds great promise for enhancing the efficiency of contracting. Building on the classic Coase theorem, blockchain as a decentralised mechanism of...

Persistent link: https://www.econbiz.de/10014527504

The characteristics and the legal nature of the supervisory and resolution handbook of the EBA

Giotaki, Zoi Jenny; de la Bouillerie, Pauline; Nebot … - 2023

Article 16 of the EBA Founding Regulation enables the EBA to issue guidelines and recommendations, while Articles 8 (1) (aa) and (ab) and 29 (2) of that Regulation enable it to develop a handbook for supervision and resolution. The European Court of Justice (ECJ or Court, hereinafter), in its...

Persistent link: https://www.econbiz.de/10014565212

Vergleichbarkeit von Gesamt- und Umsatzkostenverfahren: Auswirkungen auf die Jahresabschlussanalyse

Rogler, Silvia - 2006

Sowohl nach Handelsgesetzbuch (HGB) als auch nach International Financial Reporting Standards (IFRS) kann die Gewinn- und Verlustrechnung entweder nach dem Gesamtkostenverfahren oder nach dem Umsatzkostenverfahren aufgestellt werden. Beide Verfahren führen zwar zum gleichen Ergebnis,...

Persistent link: https://www.econbiz.de/10010298513

Blockholdings and Corporate Governance in the EU Banking Sector

Köhler, Matthias - 2008

Ownership structures widely differ across the EU. While large blockholdings dominate in the banking sector in Continental Europe, ownership is widely dispersed in the United Kingdom. These differences have consequences for corporate governance in the EU banking sector. This paper analyzes the...

Persistent link: https://www.econbiz.de/10010298692