Der vorliegende Diskussionsbeitrag beschäftigt sich mit regulatorischen und politischen Ansätzen zur Verlängerung der Nutzungsdauer von Smartphones in Deutschland, anderen EU-Mitgliedsstaaten, den USA sowie auf EU-Ebene. Im Zuge eines steigenden Umwelt- und Nachhaltigkeitsbewusstseins rückt...

Immer wieder liest man, dass Hersteller ihre Produkte bewusst so konstruieren, dass sie vorzeitig kaputtgehen. Die Leidtragenden: die Kunden. Viele Hersteller aber wollen den Verschleiß hinauszögern. Wie gehen sie vor, um Obsoleszenz zu planen? Der Band präsentiert erstmals die Sicht und die...

This paper studies how the durability of assets affects financing. We show that more durable assets require larger down payments making them harder to finance, because durability affects the price of assets and hence the overall financing need more than their collateral value. Durability affects...

This paper studies the effect of durability on the financing of durable assets. We show that more durable assets require larger down payments of internal funds per unit of capital making them harder to finance, because durability affects the price of an asset and hence the overall financing need...

This paper studies the effect of durability on the financing of durable assets. We show that more durable assets require larger down payments of internal funds per unit of capital making them harder to finance, because durability affects the price of an asset and hence the overall financing need...

Pigouvian taxes can fully correct for market failures due to externalities, but actual policies are commonly forced to deviate from the Pigouvian ideal due to administrative or political constraints. This paper derives sufficient statistics, which require a minimum of market information, that...

Pigouvian taxes can fully correct for market failures due to externalities, but actual policies are commonly forced to deviate from the Pigouvian ideal due to administrative or political constraints. This paper derives sufficient statistics, which require a minimum of market information, that...

Целью статьи является критическая оценка и систематизация информации о нематериальных активах при отображении их в приказе об учетной политике предприятия...

В статье рассмотрены некоторые проблемы оценки и корректности ведения учета нематериальных активов предприятия, а также возникающие при этом негативные...

The paper considers some problems of the assess and correctness of accounting intangible assets, as well as arising from this negative phenomenon. It is concluded that the domestic of intangible assets requires improvement based on international experience. Also it should be improved the method...

В статье исследуются вопросы бухгалтерского учета затрат на ремонт и на капитальные вложения, имеющиеся различия в бухгалтерском и налоговом учете по срокам...

The Internet plays a growing role in the economy. This paper extrapolates this trend and analyses a world where most transactions take place in "cyberspace". We ask the following question: how does the design of the search engine affect the incentives to innovate and the economy’s long run...

Neoclassical investment models predict that firms should make frequent, small adjustments to their capital stocks. Microeconomic evidence, however, shows just the opposite -- firms make infrequent, large adjustments to their capital stocks. In response, researchers have developed models with...

In this paper, we present international comparisons of potential output growth among several economies Canada, the euro area, France, Germany, Italy, Japan, the Netherlands, the United Kingdom, and the United States for the period 1991-2004. The main estimates rely on a structural approach where...