Die vorliegende Studie versucht, einen Beitrag zu den derzeitigen Diskussionen innerhalbder Europäischen Union (EU) um die Einführung einer eigentumsrechtlichen Entbündelung(Ownership Unbundling, OU) im Gassektor zu leisten. Dabei geht es um dieFrage, ob die vollständige eigentumsrechtliche...

Because of a long time frame, irreversible and specific investments, incomplete contracts andpolitical constraints, it is generally difficult for governments to commit themselves in a credibleway to a fixed petroleum tax regime. Many controversial renegotiations and tightenings of suchsystems...

Theories of irreversible investment suggest a negative relation between investment and uncertainty,and non-linear adjustment costs open for asymmetries in the adjustment of fixed capital. We proposean econometric modelling approach to estimate and test the key predictions of modern...

Topical issues in petroleum tax design are in this chapter discussed by means of a tax model for anet income tax system (Norway) and a representative PSA regime. We analyse the entire lifecycle of a typical petroleum project, i.e., the exploration decision is included. Many petroleumtax systems...

Shortages of rigs and personnel have encouraged creativity in designing incentive contracts in thedrilling sector. In particular for oil service contracts, since those companies have the most directcontrol of drilling efficiency. A large variety of contract types are in use, including within...

The oil companies are concerned to replace the petroleum reserves they producein order to maintain their future level of activity. Booked reserves alsorepresent an important input when analysts value these companies. Many producercountries want to control their own resources, a goal which can...

Interest is an important issue in investment and finance theory. Despite this fact it is seldom analyzed in cost accounting. There the calculation of interest costs follows practical rules.(...)

Vorliegendes Arbeitspapier betrachtet die Prozeßkostenrechnung als im Hinblick auf die Optimierung der Kostenwirtschaftlichkeit des WDR betrachtet werden.(...)

Until recently the fact has been neglected that the range of options in cost accounting undesirably affects the validity of results in cost-benchmarking. For this reason, this paper presents the concept necessary to standardise cost accounting for cost-benchmarking. A practical example will be...

1997 begann die Zusammenarbeit der TU Dresden mit der HIS GmbH auf dem Gebiet der Kosten- und Leistungsrechnung. Damit gehörtedie TU Dresden zu den Pilothochschulen des HISCOB-Moduls. Im selben Jahr wurde der TU Dresden vom Stifterverband für die Deutsche Wissenschaft der Titel...