While traders of agricultural products are known to often exercise market power, this power has rarely been quantified for developing countries. In order to derive a measure, we estimate the trad-ers’ revenue functions and calculate the Marginal Value Products directly from them. We...

Im Jahr 2010 wurde eine Reform des Finanzierungsmodells für den öffentlich-rechtlichen Rundfunk beschlossen. Mit Wirkung zum 01.01.2013 trat der Rundfunkbeitragsstaatsvertrag (RBStV) in Kraft, der die bisherige geräteabhängige Rundfunkgebühr durch einen geräteunabhängigen Beitrag ersetzt....

Seit einigen Jahren steigt die Dominanz weniger Vereine im deutschen Fußball. Wiederholte Gewinne der Meisterschaften in der Fußball-Bundesliga und die Beteiligung an Spielen auf europäischer Ebene versetzen diese Vereine finanziell in die Lage, dauerhaft in ihre Spieler-Kader zu investieren....

Статья посвящена рассмотрению основных изменений, которые произойдут в системе учета в бюджетных учреждениях с введением в действие Национальных положений...

The article is devoted to consideration of main changes that would take place in accounting system in budget financed institutions after introduction of National Regulations (standards) of accounting in the state sector. Its urgency is justified by large-scale reformation of accounting in the...

Based on the reported turnover of catering industry taxpayers in the past periods a very low turnover has been noticed. There arises a question of unrealistically reported income which is incongruent with the income scale of the taxpayers. Accordingly, Ministry of Finance suspects that there is...

The means of contest design may include differential taxation of the prize. This paper establishes that, given a revenue-maximizing contest designer who faces a balanced-budget constraint, the optimal taxation scheme corresponding to an all-pay auction is appealing in two senses. First, it...

We study price competition in heterogeneous markets where price decisions are delegated to agents. Principals implement a revenue sharing scheme to which agents react by commonly charging a sales price. The results of our model exemplify the importance of both intrafirm- and interfirm...

Wir betrachten einen Contest/Wettstreit-Designer, der durch Wahl einer entsprechenden CSF (contest success function) Wettstreiter gezielt privilegieren oder benachteiligen kann, um die im Wettstreit erbrachte Gesamtanstengung , resp. dessen Gesamtertrag zu maximieren. Es werden die beiden...

There are three main critical areas in the Italian football industry. First, we find that the revenues of teams playing in Serie A are low and highly concentrated on TV rights, hence vulnerable to changing conditions in the mass media industry. Second, we document that there has been an...

Der Betrieb einer Photovoltaikanlage durch eine gemeinnützige Körperschaft kann ein sinnvolles Mittel zur Verfolgung einer Nachhaltigkeitsstrategie darstellen. Vor der Investition in eine Photovoltaikanlage ist indes zu bedenken, dass der Betrieb der Anlage grundsätzlich einen...

We econometrically evaluate the performance effects of a six month e-learning programme in a large retail chain with monthly data on sales revenue, for four years using panel regressions. Participants in early cohorts show positive performance effects during training periods that depreciate...

A company's financial position is influenced by its own economic resources, the liquidity and the solvency of the company, it financial structure, its adaptability to environmental changes. The company’s self- financing capacity represents the ability to increase the company's working capital...