Die vorliegende Studie diskutiert die Prognoseergebnisse für die Kostenentwicklung im Bereich der obligatorischen Kranken- und Pflegeversicherung (OKP). Die kantonalen Prognosen wurden in diesem Jahr auf Basis des Revisionsberichtes (Anderes, 2020) auf die neue Datenlage angepasst, wobei auch...

Die vorliegende Studie diskutiert die Prognoseergebnisse für die Kostenentwicklung im Bereich der obligatorischen Kranken- und Pflegeversicherung (OKP). Die kantonalen Prognosen wurden in diesem Jahr auf Basis des Revisionsberichtes (Anderes, 2020) auf die neue Datenlage angepasst, wobei auch...

In diesem Beitrag zeigen wir, dass die Fusion der Länder Sachsen, Sachsen-Anhalt und Thüringen zu einem Bundesland „Mitteldeutschland“ kaum Einsparungen erbringen würde. Eine Fusion würde weniger als 0,1 % der Landesausgaben (rund 2,90 Euro je Einwohner und Jahr) einsparen. Dies liegt...

In diesem Beitrag zeigen wir, dass die Fusion der Länder Sachsen, Sachsen-Anhalt und Thüringen zu einem Bundesland „Mitteldeutschland“ kaum Einsparungen erbringen würde. Eine Fusion würde weniger als 0,1 % der Landesausgaben (rund 2,90 Euro je Einwohner und Jahr) einsparen. Dies liegt...

This paper uses a quasi-experimental design and a novel identification strategy to estimate the cost of filing income taxes. First, using US income tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo tax savings to avoid...

We introduce a theory of return-seeking firms to study the differences between this and profit-maximising models. A return-seeking objective takes into account the opportunity cost of each additional resource input to a firm's production as being a potential capital input choice in an...

This paper uses a quasi-experimental design and a novel identification strategy to estimate the cost of filing income taxes. First, using US income tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo tax savings to avoid...

Improving end-use energy efficiency — that is, the energy-efficiency of individuals, households, and firms as they consume energy — is often cited as an important element in efforts to reduce greenhouse-gas (GHG) emissions. Arguments for improving energy efficiency usually rely on the idea...

Energy-efficient technologies offer considerable promise for reducing the financial costs and environmental damages associated with energy use, but these technologies appear not to be adopted by consumers and businesses to the degree that would apparently be justified, even on a purely financial...

Improving end-use energy efficiency-that is, the energy-efficiency of individuals, households, and firms as they consume energy-is often cited as an important element in efforts to reduce greenhouse-gas (GHG) emissions. Arguments for improving energy efficiency usually rely on the idea that...

Energy-efficient technologies offer considerable promise for reducing the financial costs and environmental damages associated with energy use, but these technologies appear not to be adopted by consumers and businesses to the degree that would apparently be justified, even on a purely financial...

Improving end-use energy efficiency—that is, the energy-efficiency of individuals, households, and firms as they consume energy—is often cited as an important element in efforts to reduce greenhouse-gas (GHG) emissions. Arguments for improving energy efficiency usually rely on the idea that...

Energy-efficient technologies offer considerable promise for reducing the financial costs and environmental damages associated with energy use, but these technologies appear not to be adopted by consumers and businesses to the degree that would apparently be justified, even on a purely financial...

Improving end-use energy efficiency--that is, the energy-efficiency of individuals, households, and firms as they consume energy--is often cited as an important element in efforts to reduce greenhouse-gas (GHG) emissions. Arguments for improving energy efficiency usually rely on the idea that...

Energy-efficient technologies offer considerable promise for reducing the financial costs and environmental damages associated with energy use, but these technologies appear not to be adopted by consumers and businesses to the degree that would apparently be justified, even on a purely financial...

Energy-efficient technologies offer considerable promise for reducing the financial costs and environmental damages associated with energy use, but these technologies appear not to be adopted by consumers and businesses to the degree that would apparently be justified, even on a purely financial...

Improving end-use energy efficiency — that is, the energy-efficiency of individuals, households, and firms as they consume energy — is often cited as an important element in efforts to reduce greenhouse-gas (GHG) emissions. Arguments for improving energy efficiency usually rely on the idea...

This paper analyses the incentives to adopt cost-reducing technology by firms in a horizontally differentiated industry. In our model there are several suppliers of a new technology. The extent of the cost reduction depends on the quality of the new technology. A firm has to buy the technology...

Among firms that meet or beat earnings expectations, we find that cuts to R&D spending are more prevalent in Q4 relative to other interim quarters. This is consistent with the relative costs of real activities management (accruals-based earnings management) decreasing (increasing) in Q4 due to...

This paper analyses the incentives to adopt cost-reducing technology by firms in a horizontally differentiated industry. In our model there are several suppliers of a new technology. The extent of the cost reduction depends on the quality of the new technology. A firm has to buy the technology...

The role of the warehouse -- Role of the warehouse manager -- Warehouse processes: receiving and put-away -- Warehouse processes: pick preparation -- Picking strategies and equipment -- Order-picking methods -- Warehouse processes from replenishment to despatch and beyond -- Warehouse management...

Single round robin tournaments are a well known class of sports leagues schedules. We consider leagues with a set T of n teams where n is even. Costs are associated to each possible match. Since matches are carried out at one of both opponents venues matches may be forbidden in certain periods...

Larger container ships have generated cost savings for carriers, decreased maritime transport costs and as such facilitated global trade in the past. However, larger ships require adaptations of infrastructure, equipment and cause larger peaks in container traffic in ports, with wide-ranging...