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China - the New Developmental State? : An Empirical Analysis of the Automotive Industry
| China - the New Developmental State? : An Empirical Analysis of the Automotive Industry |
| Autore | Meier Nicola <1977-> |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Frankfurt am Main : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2009 |
| Descrizione fisica | 1 online resource (358 pages) : illustrations, charts; digital, PDF file(s) |
| Disciplina | 338.951 |
| Collana | Hohenheimer volkswirtschaftliche Schriften |
| Soggetto topico |
Automobile industry and trade - China
Industrial policy - China |
| Soggetto non controllato |
Analysis
Auto Industry Automotive Automotive Industry China Developmental Economic Development Empirical Industry Kraftfahrzeugindustrie Meier State? Wirtschaftsentwicklung |
| ISBN | 3-631-75399-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- List of figures -- List of tables -- List of tables in the appendix -- List of abbreviations -- 1 Introduction -- 1.1 The context - putting China in perspective -- 1.2 The state of research and aim of the study -- 1.3 Methodology and available sources -- 1.4 Line of action -- 2 The East Asian developmental states -- 2.1 Debate on the beneficial role of the state -- 2.2 The developmental state theory -- 2.2.1 Early recognition of the state's role in industrialization -- 2.2.2 Origin of the East Asian capitalist developmental state theory -- 2.2.3 Different developmental state approaches -- 2.3 The developmental states' institutional and bureaucratic organization -- 2.3.1 Depoliticized elite bureaucracy -- 2.3.2 Cohesiveness and autonomy of the elite bureaucracy -- 2.3.3 The pilot agency -- 2.4 State-led economic growth -- 2.4.1 East Asian industrial policy -- 2.4.2 Trade policy - import substitution and export promotion -- 2.4.3 Foreign capital -- 2.5 Financial system -- 2.6 State-society and government-business relations -- 2.6.1 State-society relations -- 2.6.2 Government-business relations -- 2.6.2.1 Information exchange -- 2.6.2.2 Embedded autonomy -- 2.7 Assessment of the East Asian developmental state approach -- 2.7.1 Subjects unaddressed by the developmental state theory -- 2.7.2 The East Asian Developmental State Model -- 2.7.3 Emulation of the developmental state model by other developing countries? -- 3 A new model of economic development -- 3.1 Applicability of the East Asian Developmental State Model to China -- 3.1.1 Conditions of the Chinese economic development approach -- 3.1.2 Characteristics that distinguish China from the developmental states -- 3.2 Bureaucracy -- 3.2.1 Bureaucratic organizational structure -- 3.2.2 The civil service system -- 3.2.2.1 Depolitization of civil servants?.
3.2.2.2 Meritocratic recruitment -- 3.2.3 A Chinese pilot agency? -- 3.2.3.1 The State Planning Commission and its successors -- 3.2.3.2 Streamlined government structure -- 3.3 State -- 3.3.1 Industrial policy -- 3.3.2 Institutional reforms - drivers of and obstacles to economic growth -- 3.3.2.1 Fiscal federalism -- 3.3.2.2 Collective ownership -- 3.3.2.3 Corruption -- 3.3.2.4 Local protectionism -- 3.3.3 Promotion of selected sectors, companies and projects -- 3.3.3.1 Industrial policy targeting S& -- T -- 3.3.3.2 State effort to increase China's R& -- D capabilities -- 3.3.4 Foreign participation -- 3.3.4.1 Substantial reliance on FDI -- 3.3.4.2 State guidance of FDI -- 3.3.5 Export-oriented industrialization -- 3.3.5.1 Export promotion and import substitution -- 3.3.5.2 Sectoral targeting of exports -- 3.3.5.3 The central government's devaluation policy to promote exports -- 3.3.5.4 Export-FDI nexus in Special Economic Zones -- 3.4 Financial system -- 3.4.1 Government influence over the financial system -- 3.4.2 Sectoral and firm-level allocation of credit -- 3.4.3 Fragility of the Chinese financial system -- 3.5 Government-business relations -- 3.6 Conclusion -- 4 The auto industry in the light of the Chinese development approach -- 4.1 Design of research -- 4.1.1 Qualitative analysis -- 4.1.1.1 Expert interviews as a method of qualitative research -- 4.1.1.2 Interview partners and questionnaires -- 4.1.1.3 Research design quality -- 4.1.2 Quantitative analysis -- 4.1.2.1 The data sample -- 4.1.2.2 Methodology of the statistical evaluation -- 4.1.3 Shortcomings of the research approach -- 4.2 Bureaucratic framework of the auto industry -- 4.2.1 Bureaucratic institutions shaping the auto sector's development -- 4.2.2 Policy-making and implementation -- 4.3 National auto industrial policy -- 4.3.1 FDIs in the auto sector. 4.3.1.1 Designation of nine auto groups -- 4.3.1.2 Attraction of foreign investors -- 4.3.1.3 Revised policy approach after WTO accession -- 4.3.2 Trade policy for the auto sector -- 4.3.2.1 Import substitution -- 4.3.2.1.1 Infant-industry protection of the auto sector through tariff barriers until 2001 -- 4.3.2.1.2 Reduction of tariff barriers and introduction of non-tariff barriers since 2001 -- 4.3.2.2 Export promotion -- 4.3.3 Localism in the auto industry -- 4.3.3.1 Incentives to boost the development of the auto sector -- 4.3.3.2 Protectionist measures to safeguard local auto companies -- 4.3.3.3 Different development approaches for the auto sector - Beijing and Shanghai -- 4.4 Financial system as an instrument to regulate the auto sector's growth -- 4.5 Government-business cooperation and information sharing in the auto sector -- 4.6 Two decades of state-promotion in the auto sector -- 4.6.1 Achievements -- 4.6.2 Shortcomings -- 4.6.2.1 Fragmentation of the auto market -- 4.6.2.2 Limited market share and technology know-how -- 4.6.2.3 International competitiveness -- 4.7 Conclusion -- 5 Evaluation and lessons from China's model of economic development -- 5.1 China - the new developmental state -- 5.2 Uniqueness of the Chinese development approach -- 5.3 Lessons from China's new model of economic development -- Appendix -- Appendix I: List of experts interviewed in China -- Appendix II: Experts' affiliation -- Appendix III: Topic overview for interviewees -- Appendix IV: Questionnaire for company representatives -- Appendix V: Statistics of the 2001 World Bank survey. |
| Record Nr. | UNINA-9910297053603321 |
Meier Nicola <1977->
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| Frankfurt am Main : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Empirical Analysis of Determinants, Distribution and Dynamics of Poverty
| Empirical Analysis of Determinants, Distribution and Dynamics of Poverty |
| Autore | Harttgen Kenneth <1976-> |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Frankfurt a.M. : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2007 |
| Descrizione fisica | 1 online resource (204 pages) |
| Collana | Goettinger Studien zur Entwicklungsoekonomik / Goettingen Studies in Development Economics. |
| Soggetto topico |
Political science
Development economics Economics |
| Soggetto non controllato |
AIDS
Analysis Armut Child Mortality Determinants Distribution Dynamics Empirical Entwicklungsländer Harttgen Household's Vulnerability Poverty Pro-Poor Growth Socio-economic effect of HIV Undernutrition |
| ISBN | 3-631-75358-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- List of Tables -- List of Figures -- List of Abbreviations -- Introduction and Overview -- 1 A Regional Puzzle of Child Mortality and Undernutrition -- 1.1 Introduction -- 1.1.1 Child Mortality and Undernutrition -- 1.1.2 The South Asia - Sub-Saharan Africa Enigma -- 1.2 Methodology -- 1.2.1 Multilevel Analysis -- 1.2.2 The Basic Multilevel Model -- 1.2.3 Model Specification -- 1.3 Empirical Analysis -- 1.3.1 Data Description -- 1.3.2 Descriptive Statistics -- 1.3.3 Regression Results -- 1.3.4 Simulations -- 1.4 Conclusion -- 2 The Impact of HIV on Childrens' Welfare -- 2.1 Introduction -- 2.2 Literature Review on the Impact of HIV/AIDS -- 2.2.1 Development of the HIV/AIDS Epidemic -- 2.2.2 The Macro-Economic Impact of HIV/AIDS -- 2.2.3 The Micro-Economic Impact of HIV/AIDS -- 2.3 Methodology -- 2.3.1 Survival Model Framework -- 2.3.2 Ordinary Least Squares and Logistic Model -- 2.4 Empirical Analysis -- 2.4.1 Data Description -- 2.4.2 Descriptive Statistics -- 2.4.3 Estimation Results -- 2.5 Conclusion -- 3 Measuring Pro Poor Growth in Non-Income Dimensions -- 3.1 Introduction -- 3.2 The Concept of Pro-Poor Growth -- 3.2.1 Definition of Pro-Poor Growth -- 3.2.2 Multidimensionality of Pro-Poor Growth -- 3.3 Methodology -- 3.3.1 The Growth Incidence Curve -- 3.3.2 The Non-Income Growth Incidence Curve -- 3.3.3 Specification of the Non-Income Indicators -- 3.3.4 Limitations of the Indicators -- 3.4 Empirical Analysis -- 3.4.1 Inequality -- 3.4.2 Pro-Poor Growth -- 3.5 Conclusion -- 4 Estimating Vulnerability to Covariate and Idiosyncratic Shocks -- 4.1 Introduction -- 4.2 The Concept of Vulnerability -- 4.3 Estimates of Vulnerability -- 4.4 Idiosyncratic and Covariate Shocks -- 4.5 Methodology -- 4.5.1 Mean and Variance in Consumption -- 4.5.2 Assumptions and Critical Issues -- 4.5.3 Multilevel Analysis.
4.5.4 The Impact of Idiosyncratic and Covariate Shocks -- 4.6 Empirical Analysis -- 4.6.1 Data Description and Model Specification -- 4.6.2 Estimation Results -- 4.6.3 Vulnerability to Poverty -- 4.7 Conclusion -- Appendix A -- Appendix B -- Bibliography. |
| Altri titoli varianti | Goettinger Studien zur Entwicklungsoekonomik / Goettingen Studies in Development Economics vol. 19 |
| Record Nr. | UNINA-9910297044703321 |
|
Harttgen Kenneth <1976->
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| Frankfurt a.M. : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Empirical Analysis of Poverty Dynamics : With Case Studies from Sub-Saharan Africa
| Empirical Analysis of Poverty Dynamics : With Case Studies from Sub-Saharan Africa |
| Autore | Günther Isabel |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Frankfurt a.M. : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2007 |
| Descrizione fisica | 1 online resource (174 pages) |
| Disciplina | 362.50968 |
| Collana | Goettinger Studien zur Entwicklungsoekonomik / Goettingen Studies in Development Economics. |
| Soggetto topico |
Political science
Development economics |
| Soggetto non controllato |
Africa
Analysis Armut Case Dynamics Empirical from Günther Inflation Inequality Poverty Pro-Poor Growth Saharan Schwarzafrika Studies Vulnerability to Poverty With |
| ISBN | 3-631-75359-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- List of Tables -- List of Figures -- List of Abbreviations -- Introduction and Overview -- 1 A Growth-Poverty-Paradox? -- 1.1 Introduction -- 1.2 The Paradox -- 1.3 Biased Poverty Estimates -- 1.3.1 Poverty Line -- 1.3.2 Welfare Aggregate -- 1.3.3 Survey Design -- 1.4 Revised Growth-Poverty Assessments -- 1.4.1 Revised Poverty and Inequality Estimates -- 1.4.2 Robustness Check -- 1.4.3 Growth Elasticities of Poverty -- 1.5 Conclusion -- 1.5.1 The 'Arithmetic' Paradox -- 1.5.2 The 'Economic' Paradox -- 2 Pro-Poor Growth and Inflation Inequality -- 2.1 Introduction -- 2.2 Measurements of Pro-Poor Growth -- 2.3 Theory and Empirics of Inflation Inequality -- 2.3.1 Homogenous Price Indices -- 2.3.2 Heterogenous Consumption Patterns and Prices -- 2.4 Methodology -- 2.4.1 Growth Incidence Curve with PCPIs -- 2.4.2 Triple Decomposition of Poverty -- 2.5 Empirical Application -- 2.5.1 Data Description -- 2.5.2 Growth Incidence Curve with PCPIs -- 2.5.3 Triple Decomposition of Poverty -- 2.6 Conclusion -- 3 Vulnerability to Idiosyncratic and Covariate Shocks -- 3.1 Introduction -- 3.2 Concepts and Estimates of Vulnerability -- 3.2.1 Concepts of Vulnerability -- 3.2.2 Estimates of Vulnerability -- 3.2.3 Idiosyncratic and Covariate Shocks -- 3.3 Methodology -- 3.3.1 Mean and Variance of Consumption -- 3.3.2 Multilevel Analysis -- 3.3.3 Idiosyncratic and Covariate Variance -- 3.3.4 Critical Discussion -- 3.4 Empirical Application -- 3.4.1 Data Description -- 3.4.2 Estimation Results -- 3.4.3 Vulnerability to Poverty -- 3.4.4 Sources of Vulnerability -- 3.5 Conclusion -- 4 A Competitive and Segmented Labor Market -- 4.1 Introduction -- 4.1.1 Theory of Informal Labor Markets -- 4.1.2 Empirics of Informal Labor Markets -- 4.2 Econometric Model -- 4.2.1 Specification -- 4.2.2 Test for Segmentation or Competitiveness -- 4.2.3 Implementation.
4.3 Empirical Application -- 4.3.1 Data Description -- 4.3.2 Heterogenous Informal Labor Markets -- 4.3.3 Competitive or Segmented Labor Markets? -- 4.4 Conclusion -- Appendix A -- Appendix B -- Bibliography. |
| Altri titoli varianti |
Goettinger Studien zur Entwicklungsoekonomik / Goettingen Studies in Development Economics vol. 21
Empirical Analysis of Poverty Dynamics |
| Record Nr. | UNINA-9910297044603321 |
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Günther Isabel
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| Frankfurt a.M. : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Engaging student : using evidence to promote student success / / editors Francois Strydom, George Kuh, Sonja Loots
| Engaging student : using evidence to promote student success / / editors Francois Strydom, George Kuh, Sonja Loots |
| Pubbl/distr/stampa | Bloemfontein, : UJ Press, 2017 |
| Descrizione fisica | 1 electronic resource (262 p.) |
| Soggetto topico | Higher & further education, tertiary education |
| Soggetto non controllato |
Academics
Academic achievement Academic advising Academic advisors Academic challenge Academic development Academic literacy Academic performance Academic support Access Academic staff (also see academics/Lecturers) Actionable Active learning Agency Aggregated Analyse Apply Ask questions Assessment Attitude Australasian Survey of Student Engagement (AUSSE) Beginning University Survey of Student Engagement (BUSSE) Benchmarking Bloom’s taxonomy Business economics and management Campus environment Capacity Career advisors Challenges Classroom activities Classroom Survey of Student Engagement (CLASSE) Co-curricular (also see extra-curricular) Cognitive Cognitive development Cognitive educational activities Cognitive functions Cognitive skills Collaborative learning Colleges Community college Comprehensive universities Conditional formatting Contextual Contextual challenges Contextualised Council on Higher Education (CHE) Course (module/subject) Critical thinking Culture Curriculum Data Data-informed Decision-making Decolonisation Deep learning Department chairs (heads of departments) Department of Higher Education and Training (DHET) Development Developmental outcomes Diagnostic Disaggregating Discussions Discussion with diverse others Dropout Education outcomes Effective educational behaviours Effective educational practices Effective leadership Effective teaching practices Empirical Engagement – also see Student Engagement Engineering Equity Equitable outcomes Evaluate Evidence Evidence-based Expectations Expected academic difficulty Expected academic perseverance Experiential learning Experience with staff Extended degree Extended curricula Extra-curricular (also see co-curricular) Financial Stress Scale First-generation First-year Food Food insecurity Frequency Freshman myth Gender Graduate attributes (Learning outcomes) Group work Heads of departments High-Impact practices Higher education outcomes Higher-Order Learning Holistic Humanities Incentive Indicators Innovation Innovative Instructional paradigm Interactions Interventions Institutional culture Institutional performance Institutional research Institutional researchers Institution-wide approaches Interpersonal relationships Interpersonal skills Intersectional Intersectionality Irish Survey of Student Engagement (ISSE) Knowledge Knowledge society Language Law Leaders Leadership (management/university leadership) Learning Learning environments Learning facilitator Learning outcomes Learning paradigm Learning strategies Learning with peers Lecturer Survey of Student Engagement (LSSE) Lecturers (also see academics/academic staff) Librarians Management (University leaders and Leadership) Mathematics Memorisation Mentor Mentoring Mentorship Mission Module (course/subject) Motivation National Benchmark Tests (NBT) National Benchmark Test Project (NBTP) National Development Plan National Survey of Student Engagement (NSSE) Natural and Agricultural Sciences Next Generation of Academics Programme (nGAP) Numeracy development Off-campus On-campus Online resources Pathways Peer learning (also see Tutor) Pedagogical approaches Pedagogical contexts Pedagogical environments Pedagogical experiences Pedagogical innovation Pedagogical practices Pedagogical relationship Pedagogical responsiveness Pedagogies Perceived academic preparation Perceived preparedness Persistence Policies Policy Policy makers Practical significance Practical work Preparing for class Professional development Professionals Professional staff Quadrant Quality Quality assurance Quality of interactions Quantitative reasoning Reflection Reflective and integrative learning Relationships Research Responsiveness Resources Retention Science engineering and technology Self-reflection Senior students Service learning Social sciences Socio-economic South African Survey(s) of Student Engagement (SASSE) Staff development (also academic development and lecturer development) Stakeholder Strategies Statistical Student affairs Student behaviour Student bodies Student data Student development Student engagement Student evaluation Student financial aid Student involvement Student learning Student life Student needs Student outcomes Student organisations Student perspective Student participation Student performance Student persistence Student retention Student responses Student societies Student-staff interaction Student success Student views Student voice Success rates Subject (course/module) Support services Support staff Supportive campus Supportive environment Synthesise Systemic perspective Systemic understanding Teaching Teaching and learning Techniques Time Time management Traditional universities Transformation Transformative Transition Tutor Tutorials Undergraduate research Underprepared United States University Capacity Development Grant (University Capacity Development Programme) Universities Universities of Technology University leaders Unrealistic Well-being |
| ISBN | 1-928424-09-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910639978103321 |
| Bloemfontein, : UJ Press, 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Goodwill impairment : an empirical investigation of write-offs under SFAS 142 ; mit deutscher Zusammenfassung / / Thorsten Sellhorn
| Goodwill impairment : an empirical investigation of write-offs under SFAS 142 ; mit deutscher Zusammenfassung / / Thorsten Sellhorn |
| Autore | Sellhorn Thorsten |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishing Group, 2018 |
| Descrizione fisica | 1 online resource (XXVII, 323 pages) : illustrations, charts; digital, PDF file(s) |
| Collana | Bochumer Beiträge zur Unternehmungsführung und Unternehmensforschung |
| Soggetto topico |
Goodwill (Commerce) - United States
Write-offs Accounting - United States |
| Soggetto non controllato |
Bilanzpolitik
Empirical Firmenwert Generally Accepted Accounting Principles Geschäftswert Goodwill Impairment Investigation Offs Sellhorn SFAS under USA US-GAAP Wertberichtigung Write |
| ISBN | 3-631-75498-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- List of abbreviations -- List of symbols -- List of figures -- List of tables -- 1 Introduction -- 1.1 Problem -- 1.2 Research question and contribution -- 1.3 Outline -- 2 The goodwill debate -- 2.1 Chapter overview -- 2.2 The concept of goodwill -- 2.3 Main issues -- 2.3.1 Pooling and purchase methods illustrated -- 2.3.2 Arguments raised in the discussion -- 2.3.2.1 Conceptual issues -- 2.3.2.2 Status quo of accounting rules -- 2.3.2.2.1 United States -- 2.3.2.2.2 International Accounting Standards -- 2.3.2.2.3 Germany -- 2.3.2.3 Practical issues -- 2.3.3 Theoretical analysis of arguments raised -- 2.4 Empirical evidence relevant to the goodwill debate -- 2.4.1 Overview -- 2.4.2 Research questions -- 2.4.3 Direct evidence -- 2.4.3.1 Survey evidence -- 2.4.3.2 Determinants of goodwill write-offs -- 2.4.3.3 Determinants of other goodwill-related financial reporting decisions -- 2.4.3.3.1 Influence of goodwill accounting rules on acquisition premiums -- 2.4.3.3.2 Determinants of purchase price allocation decisions -- 2.4.3.3.3 Determinants of amortization parameters -- 2.4.3.4 Determinants of the purchase/pooling choice -- 2.4.3.4.1 Factors influencing the purchase/pooling choice -- 2.4.3.4.2 Managers' willingness to "purchase" the pooling method -- 2.4.3.5 Managers' lobbying for goodwill-related accounting rules -- 2.4.4 Indirect evidence -- 2.4.4.1 Experimental evidence -- 2.4.4.2 Information content of goodwill write-offs -- 2.4.4.3 Value relevance of goodwill book value and amortization -- 2.4.4.3.1 Balance sheet approach -- 2.4.4.3.2 Combined balance sheet and income statement approaches -- 2.4.4.3.3 Income statement approach -- 2.4.4.3.4 International comparison studies -- 2.4.4.4 Market reactions to the purchase/pooling decision -- 2.4.4.5 Market reactions to mandated changes in accounting rules for business combinations.
2.5 Summary and implications -- 3 Empirical research on discretionary asset write-offs -- 3.1 Chapter overview -- 3.2 Discretionary asset write-offs as a subject of accounting research -- 3.3 Determinants of write-off behavior -- 3.3.1 Earnings management as an explanatory factor -- 3.3.1.1 Earnings management defined -- 3.3.1.2 Overview of the earnings management literature -- 3.3.1.3 Discretionary asset write-offs and earnings management -- 3.3.2 Theory, hypotheses, and main findings -- 3.3.2.1 Overview -- 3.3.2.2 Economic factors -- 3.3.2.3 Economic-consequences incentives -- 3.3.2.3.1 Intellectual roots: Positive accounting theory -- 3.3.2.3.2 Application to financial reporting decisions -- 3.3.2.3.3 Accounting earnings-based compensation schemes -- 3.3.2.3.4 Accounting-based debt covenants in lending agreements -- 3.3.2.3.5 Political costs -- 3.3.2.3.6 Discriminating between competing hypotheses -- 3.3.2.4 Capital market-related incentives -- 3.3.2.4.1 Theoretical fundamentals -- 3.3.2.4.2 Management's interest in the firm's stock price -- 3.3.2.4.3 Maximizing earnings -- 3.3.2.4.4 Income smoothing -- 3.3.2.4.5 Target accounting -- 3.3.2.4.5.1 Prevalence of target accounting -- 3.3.2.4.5.2 Importance of earnings targets -- 3.3.2.4.5.3 Cross-sectional differences in target-accounting behavior -- 3.3.2.4.5.4 Market reactions to target accounting -- 3.3.2.4.6 Big bath -- 3.3.2.4.7 Rating -- 3.3.2.4.8 Specific considerations regarding accounting changes and other transitory earnings components -- 3.3.2.5 Factors restricting management discretion -- 3.4 Financial statement users' view of discretionary asset write-offs -- 3.4.1 Information perspective of financial reporting -- 3.4.2 Research approaches -- 3.4.3 Main findings -- 3.4.3.1 Information content studies -- 3.4.3.2 Association studies -- 3.5 Summary and implications. 4 Discretionary properties of the impairment-only approach -- 4.1 Chapter overview -- 4.2 Main provisions of SFAS 141 and 142 -- 4.3 Frequency -- 4.3.1 Annual testing -- 4.3.1.1 Rule -- 4.3.1.2 Exception -- 4.3.2 Unscheduled testing when circumstances warrant -- 4.4 Level of aggregation -- 4.5 Existence -- 4.5.1 Reporting unit fair value -- 4.5.1.1 Quoted market prices -- 4.5.1.2 Present value techniques -- 4.5.1.2.1 Measuring fair value as the objective -- 4.5.1.2.2 Measurement techniques -- 4.5.1.3 Multiples -- 4.5.1.4 Preliminary conclusion -- 4.5.2 Carrying value of reporting unit net assets -- 4.5.2.1 Allocating assets and liabilities -- 4.5.2.2 Allocating goodwill -- 4.5.3 Disposal -- 4.6 Measurement -- 4.6.1 Fair value of reporting unit net assets -- 4.6.1.1 Fictitious purchase price allocation -- 4.6.1.2 Recognition -- 4.6.1.3 Measurement -- 4.6.2 Inclusion of estimates -- 4.7 Transition -- 4.7.1 Effective date and initial application -- 4.7.2 Transitional impairment test -- 4.7.3 Transitional presentation and disclosures -- 4.7.4 Reclassification of goodwill and intangible assets -- 4.8 Intermediate results -- 5 Empirical investigation of write-off determinants -- 5.1 Chapter overview -- 5.2 Hypothesis development -- 5.2.1 Overview -- 5.2.2 Economic factors -- 5.2.3 Financial reporting incentives -- 5.2.3.1 Economic-consequences incentives -- 5.2.3.1.1 Compensation -- 5.2.3.1.2 Debt covenants -- 5.2.3.1.3 Political costs -- 5.2.3.2 Capital market-related incentives -- 5.2.3.2.1 Target accounting -- 5.2.3.2.1.1 General decision model -- 5.2.3.2.1.2 Firms exceeding earnings targets -- 5.2.3.2.1.3 Firms falling short of earnings targets -- 5.2.3.2.2 Rating -- 5.2.4 Control variables -- 5.3 Research design and descriptive information -- 5.3.1 Variable definition -- 5.3.2 Sample selection -- 5.3.3 Descriptive statistics and comparative analyses. 5.4 Regression analysis -- 5.4.1 Methods employed in studies of write-off determinants -- 5.4.1.1 Qualitative dependent variables: The write-off decision -- 5.4.1.2 Limited dependent variables: The write-off amount -- 5.4.2 Summary of hypotheses -- 5.4.3 Analysis of the write-off decision -- 5.4.3.1 Full-sample test -- 5.4.3.2 Tests for robustness -- 5.4.3.3 Sub-sample tests -- 5.4.4 Analysis of the write-off amount -- 5.4.4.1 Full-sample test -- 5.4.4.2 Tests for robustness -- 5.4.4.3 Sub-sample tests -- 5.5 Inferences -- 5.5.1 Summary of findings -- 5.5.2 Limitations -- 6 Conclusion -- Appendix -- List of references -- List of accounting pronouncements and legal provisions. |
| Record Nr. | UNINA-9910297043303321 |
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Sellhorn Thorsten
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| Bern, : Peter Lang International Academic Publishing Group, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Growth, Poverty and Inequality Dynamics : Four Empirical Essays at the Macro and Micro Level
| Growth, Poverty and Inequality Dynamics : Four Empirical Essays at the Macro and Micro Level |
| Autore | Weisbrod Julian |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Frankfurt am Main : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2008 |
| Descrizione fisica | 1 online resource (156 pages) |
| Disciplina | 338.9 |
| Collana | Goettinger Studien zur Entwicklungsoekonomik / Goettingen Studies in Development Economics. |
| Soggetto topico |
Quantitative research
Political science Economic development Development economics |
| Soggetto non controllato |
Dynamics
Economic Development Economic Growth Einkommensverteilung Empirical Essays Four Geschichte 1970-2006 Growth Inequality Level Macro Micro Panel Data Analysis Poverty Pro-Poor Growth Weisbrod Wirtschaftswachstum |
| ISBN | 3-631-75361-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- List of Figures -- List of Tables -- Introduction and Overview -- 1 Twin Peaks or Three Components? -- 1.1 Introduction -- 1.2 Statistical Methodology and Data -- 1.2.1 Data -- 1.2.2 Testing for the Number of Components in a Finite Mixture - the Modified Likelihood Ratio Test -- 1.2.3 Discriminant Analysis via Posterior Probabilities -- 1.2.4 Nonparametric Kernel Density Estimation and Mode Testing -- 1.3 Results -- 1.3.1 Selecting the Number of Components -- 1.3.2 Evolution of the Cross-Country Distribution of Income -- 1.3.3 Intra-Distributional Dynamics Based on Posterior Probabilities -- 1.4 Conclusion -- 1.5 Extension: Mixtures with Distinct Variances -- 2 Global Income Distribution Dynamics and Pro-Poor Growth -- 2.1 Introduction -- 2.2 Methodology and Data -- 2.2.1 Data -- 2.2.2 Mixtures of Log-normal Distributions -- 2.3 The Global Income Distribution -- 2.3.1 Inequality and Poverty -- 2.3.2 Growth Incidence Curves and Pro-Poor Growth -- 2.4 Regional Distributions, Inequality, Poverty and Growth Incidence Curves -- 2.4.1 Regional Income and Log-Income Distributions -- 2.4.2 Regional Poverty and Inequality Measures -- 2.4.3 Regional Semi-Decade Specific Growth Rates, Rates of Pro-poor Growth and Growth Incidence Curves -- 2.5 Conclusion -- 3 Ethnic Fractionalisation, Migration and Growth -- 3.1 Introduction -- 3.2 Theoretical Framework -- 3.3 Existing Empirical Investigations -- 3.4 Data and Methodology -- 3.5 Results -- 3.5.1 Extending the Data Set -- 3.5.2 Migration and Ethnic Fractionalisation -- 3.6 Conclusion and Future Research Questions -- 4 Pathways out of Poverty in Indonesia -- 4.1 Introduction -- 4.2 Conceptualisation and Methodological Issues -- 4.2.1 Conceptualisation and the "Naive" Model -- 4.2.2 Data -- 4.2.3 Poverty Line -- 4.3 Descriptive Analysis, Income & -- Poverty Transition Matrices.
4.3.1 Descriptive Statistics -- 4.3.2 Income Growth -- 4.3.3 Poverty Transitions -- 4.4 Micro Determinants of Income and Poverty Transitions -- 4.4.1 The Determinants of Income and Poverty Levels -- 4.4.2 The Determinants of Income Change -- 4.4.3 Poverty Dynamics -- 4.5 Conclusion -- A Appendix A -- B Appendix B -- C Appendix C -- D Appendix D -- Bibliography. |
| Altri titoli varianti |
Goettinger Studien zur Entwicklungsoekonomik / Goettingen Studies in Development Economics vol. 25
Growth, Poverty and Inequality Dynamics |
| Record Nr. | UNINA-9910297043203321 |
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Weisbrod Julian
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| Frankfurt am Main : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Management Accountants' Business Orientation and Involvement in Incentive Compensation : Empirical Results from a Cross-Sectional Survey / Barbara E. Weißenberger, Sebastian Wolf
| Management Accountants' Business Orientation and Involvement in Incentive Compensation : Empirical Results from a Cross-Sectional Survey / Barbara E. Weißenberger, Sebastian Wolf |
| Autore | Wolf Sebastian |
| Edizione | [1st, New ed.] |
| Pubbl/distr/stampa | Frankfurt a.M, : PH02, 2018 |
| Descrizione fisica | 1 online resource (193 p.) : , EPDF |
| Collana | Controlling & Business Accounting |
| Soggetto topico | Accounting |
| Soggetto non controllato |
Accountants’
Business Compensation Cross dyadic research design Empirical from Incentive Incentive compensation Involvement Management Management accounting Orientation Results Sectional Survey theory of reasoned action Wolf |
| ISBN | 3-631-75146-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents: Management Accountants - Business Partner - Business Orientation of Management Accountants - Involvement of Management Accountants in Incentive Compensation - Theory of Reasoned Action - Empirical Study - Dyadic Research Design - Partial Least Squares - Sub-Group Analyses. |
| Altri titoli varianti |
Controlling & Business Accounting vol. 6
Management Accountants’ Business Orientation and Involvement in Incentive Compensation |
| Record Nr. | UNINA-9910297041803321 |
|
Wolf Sebastian
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| Frankfurt a.M, : PH02, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Political risk and the institutional environment for foreign direct investment in Latin America : an empirical analysis with a case study on Mexico / / Jörg Stosberg
| Political risk and the institutional environment for foreign direct investment in Latin America : an empirical analysis with a case study on Mexico / / Jörg Stosberg |
| Autore | Stosberg Jörg |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishing Group, 2018 |
| Descrizione fisica | 1 online resource (342) |
| Disciplina | 332.673098 |
| Collana | Göttingen Studies in Development Economics |
| Soggetto topico |
Investments, Foreign - Latin America
Investments, Foreign - Mexico |
| Soggetto non controllato |
America
Analysis Case Direct Direktinvestition Empirical Environment Foreign Foreign Direct Investment Institutional Investment Lateinamerika Latin Mexico Multinational enterprise Political Politische Steuerung Politisches Risiko Risk Stosberg Study with |
| ISBN | 3-631-75364-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- List of Figures -- List of Tables -- List of Abbreviations -- List of Variables -- 1 Introduction -- 1.1 The Problem -- 1.2 Concept and Methodology -- 2. Risk in the Theory of Investment -- 2.1 General Theory of Investment -- 2.1.1 Basic Theory of Investment -- 2.1.1.1 Definition and Categories of Investment -- 2.1.1.2 Opportunity Costs, Time Preference and Net Present Value Approach -- 2.1.2 Models of Investment under Certainty -- 2.1.2.1 Overview -- 2.1.2.2 The q-theory of Tobin -- 2.1.2.2.1 The Basic Model -- 2.1.2.2.2 The Romer Model -- 2.1.2.2.2.1 The Model -- 2.1.2.2.2.2 Analyzing the Model -- 2.1.2.3 Critical Evaluation of the Models -- 2.1.3 Investment under Uncertainty -- 2.1.3.1 Overview -- 2.1.3.2 Characteristics of Uncertainty and Risk -- 2.1.3.3 Uncertainty in the Romer Model -- 2.1.3.3.1 Modification of the Model -- 2.1.3.3.2 Effects of Uncertainty on Reversible Investments -- 2.1.3.3.3 Effects of Uncertainty on Irreversible Investment -- 2.1.3.4 The Dixit/Pindyck Model -- 2.1.3.4.1 Overview -- 2.1.3.4.2 The Model -- 2.1.3.4.3 Analyzing the Model -- 2.1.3.5 Critical Evaluation of the Models -- 2.1.4 Summary of Propositions -- 2.2 Theory of International Investment -- 2.2.1 Overview -- 2.2.2 Definition and Characteristics of FDI -- 2.2.3 Theoretical Determinants of FDI -- 2.2.3.1 Overview -- 2.2.3.2 The Eclectic Paradigm as Analytical Framework -- 2.2.4 Empirical Studies of Aggregate FDI -- 2.2.4.1 Overview -- 2.2.4.2 Empirical Determinants of FDI -- 2.2.5 Political Risk and International Investment -- 2.2.5.1 Definition of Political Risk -- 2.2.5.2 Categories of Political Risk and Anecdotal Evidence -- 2.2.5.3 Modeling Political Risks for International investors -- 2.2.5.3.1 Existing Models of Political Risks -- 2.2.5.3.2 Implications of General Investment Models -- 2.2.5.4 Empirical Evidence -- 2.3 Concluding Remarks.
2.4 Chapter Summary -- 3. Political Risk and National Institutions -- 3.1 Political Institutions and Economic Performance -- 3.1.1 Overview -- 3.1.2 The Analytical Framework -- 3.1.2.1 Theoretical Foundations -- 3.1.2.2 Property Rights -- 3.1.2.3 The Concept of Credible Commitment -- 3.1.2.4 Rule of Law -- 3.1.2.5 Discretionary Freedom of the Government -- 3.1.2.6 The Concept of Social Capital -- 3.1.3 Political Regime Type and FDI -- 3.1.3.1 Systematic Order Of Political Regimes -- 3.1.3.2 Economic Analysis of Political Regimes -- 3.2. Modeling the Emergence of Political Risks -- 3.2.1 Classical Political Risk Models -- 3.2.2 The Political Constraints Model -- 3.2.3 The Effective Party Approach -- 3.2.4 Synthesis and Hypothesis -- 3.3 Empirical Measures of Political Risks -- 3.3.1 Overview -- 3.3.2 The International Country Risk Guide (ICRG) -- 3.3.3 The POLCON-Index -- 3.3.4 Critical Evaluations of the Indices -- 3.4 Mitigating Political Risk -- 3.4.1 Overview -- 3.4.2 National Mitigation Strategies -- 3.4.2.1 Investment Incentives, Social Standards and Environmental Legislation -- 3.4.2.2 Macroeconomic Stability -- 3.4.2.3 Accountability, Transparency and Rules-Based Governance -- 3.4.3 International Strategies -- 3.4.3.1 Multilateral Agreements -- 3.4.3.2 Bilateral Agreements and Regional Integration -- 3.5 Conclusion -- 3.6 Chapter Summary -- 4. Political Risk and FDI in Latin America -- 4.1 Stylized Facts on Foreign Investment in Latin America -- 4.2 Empirical Investigation of the Impact of Political Risk on FDI -- 4.2.1 Methodology -- 4.2.2 Model Specification -- 4.2.3 Data Issues -- 4.2.4 Results -- 4.3 Conclusions -- 4.4 Chapter Summary -- 5. Political Risk and FDI in Mexico -- 5.1 Politics in Mexico -- 5.1.1 Stylized Facts of Mexican Political History -- 5.1.2 The Current Political System in Mexico -- 5.1.2.1 Overview. 5.1.2.2 The Executive Branch of Government -- 5.1.2.3 The Legislative Branch of Government -- 5.1.2.4 The National Judiciary -- 5.1.2.5 The Political Parties -- 5.1.2.6 The Federalist System -- 5.1.2.7 Freedom of Speech, Press and Media -- 5.2 Foreign Capital Flows to Mexico -- 5.2.1 Brief Economic History -- 5.2.1.1 Overview -- 5.2.1.2 The Reform Period 1982-today -- 5.2.2 The Evolution of Foreign Investment to Mexico -- 5.2.2.1 The Mexican Foreign Investment Legislation -- 5.2.2.1.1 The Evolution of the National FDI Legislation -- 5.2.2.1.2 Investment Legislation of NAFTA and other Bilateral Agreements -- 5.2.2.2 Mexican Foreign Investment Policy and Inflows of FDI to Mexico -- 5.2.2.3 The Structure and Geographical Origins of FDI to Mexico -- 5.3 Political Risk in Mexico -- 5.3.1 Overview -- 5.3.2 The Macroeconomic Environment -- 5.3.3 Mexican Institutions and Risk -- 5.3.3.1 Government Stability, Political Constraints and Regime Type -- 5.3.3.2 Rule Of Law -- 5.3.3.3 Corruption -- 5.3.3.4 Protection of Property Rights -- 5.3.4 Societal Factors of Risk -- 5.3.4.1 Overview -- 5.3.4.2 Ethnic, Religious and other Internal Conflicts -- 5.3.4.3 Governmental Legitimacy in Mexico -- 5.3.5 Aggregate Political Risk in Mexico -- 5.4 Risk Mitigation Strategies in Mexico -- 5.4.1 National Risk Mitigation Strategies -- 5.4.1.1 Investment Enhancement by Incentives -- 5.4.1.2 The Beauty Contest -- 5.4.2 The International Risk Mitigation Strategy -- 5.5 Conclusion -- 5.6 Chapter Summary -- 6. Conclusion and Outlook -- Annex I -- Annex II -- References. |
| Record Nr. | UNINA-9910297040003321 |
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Stosberg Jörg
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| Bern, : Peter Lang International Academic Publishing Group, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Real Convergence in the European Union : An Empirical Analysis / Thomas Straubhaar, Christian Schmidt
| Real Convergence in the European Union : An Empirical Analysis / Thomas Straubhaar, Christian Schmidt |
| Autore | Schmidt Christian |
| Edizione | [1st, New ed.] |
| Pubbl/distr/stampa | Frankfurt a.M, : PH02, 2018 |
| Descrizione fisica | 1 online resource (172 p.) : , EPDF |
| Collana | Schriften zur Wirtschaftstheorie und Wirtschaftspolitik |
| Soggetto topico |
Economic theory & philosophy
Monetary economics Economic growth |
| Soggetto non controllato |
Analysis
Convergence Empirical European Real Schmidt Union |
| ISBN | 3-631-75005-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Schriften zur Wirtschaftstheorie und Wirtschaftspolitik vol. 8
Real Convergence in the European Union |
| Record Nr. | UNINA-9910297039003321 |
|
Schmidt Christian
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| Frankfurt a.M, : PH02, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Single Period Inventory Control and Pricing : An Empirical and Analytical Study of a Generalized Model
| Single Period Inventory Control and Pricing : An Empirical and Analytical Study of a Generalized Model |
| Autore | Arikan Emel |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Frankfurt am Main : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2011 |
| Descrizione fisica | 1 online resource (116 pages) |
| Disciplina | 658.8/16 |
| Collana | Forschungsergebnisse der Wirtschaftsuniversitaet Wien |
| Soggetto topico | Monetary policy |
| Soggetto non controllato |
Analytical
Arikan Control Empirical Generalized Inventory Lagerhaltungsmodell Model Nachfrageverhalten Optimierung Period Preispolitik Pricing Single Study |
| ISBN | 3-631-75394-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover -- 1 Introduction -- 1.1 Joint Pricing and Inventory Control -- 1.2 Research Focus -- 1.3 Structure of the Thesis -- 1.4 Notation and Conventions -- 2 A Review of the Newsvendor Model -- 2.1 Price-taking newsvendor model -- 2.2 Price-setting newsvendor model -- 2.2.1 Modelling demand with additive and multiplicative uncertainty -- 2.2.2 Maximizing the expected profit -- 2.2.3 Optimal price -- 3 An Empirical Study -- 3.1 Description of the data -- 3.2 Demand estimation -- 3.2.1 Detrending demand data -- 3.2.2 Estimating the additive and the multiplicative models -- 3.3 Selection among the additive and the multiplicative models -- 3.3.1 A formal test for model selection -- 3.3.2 Selection based on homoskedasticity -- 3.3.3 Summary of model selection -- 3.4 Fitting a general model -- 3.5 Simulation of profits -- 3.5.1 Comparison of the additive and the multiplicative models based on simulated profits -- 3.5.2 Comparison with the general model based on simulated profits -- 3.5.3 Comparison of the joint and the sequential optimization based on simulated profits -- 3.5.4 Optimal policy with a limited inventory level -- 4 Analysis of the Generalized Model -- 4.1 Literature review -- 4.2 Model description -- 4.2.1 Failure rate and failure rate ordering -- 4.2.2 Elasticity of expected sales -- 4.3 Non-integrated approach -- 4.3.1 Optimizing order quantity -- 4.3.2 Optimizing price -- 4.4 Integrated approach -- 4.4.1 Optimality conditions -- 4.4.2 Structural properties -- 4.5 Sales elasticity for additive and multiplicative models -- 4.6 Numerical study -- 4.6.1 Monotone variance -- 4.6.2 Non-monotone variance -- 5 Conclusion -- References. |
| Altri titoli varianti |
Forschungsergebnisse der Wirtschaftsuniversitaet Wien vol. 43
Single Period Inventory Control and Pricing |
| Record Nr. | UNINA-9910297038603321 |
|
Arikan Emel
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| Frankfurt am Main : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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