892 resultados para Humorous poetry, German.
Resumo:
This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax law has not endangered transferred businesses. Hence, there is no need for the tremendous tax privilege for businesses in current German inheritance tax law. An alternative flat inheritance tax without tax privileges, which meets revenue neutrality per tax class according to current tax law, provokes in some cases relative high tax loads which might trouble businesses.
Resumo:
This paper investigates the relationship between annual report disclosure, market liquidity, and capital cost for firms registered on the Deutsche Börse. Disclosure is comprehensively measured using the innovative Artificial Intelligence Measurement of Disclosure (AIMD). Results show that annual report disclosure enhances market liquidity by changing investors’ expectations and inducing portfolio adjustments. Trading frictions are negatively associated with disclosure. The study provides evidence for a capital-costreduction effect of disclosure based on the analysis of investors’ return requirements and market values. Altogether, no evidence is found that the information processing at the German capital market is structurally different from other markets.
Resumo:
This study examines the question of whether the journal ranking VHB-JOURQUAL 2 can be considered as a good measure for the construct “scientific quality”. Various rankings in business research provide the database for the analysis. The correlations between theses rankings are used to assess the validity of VHB-JOURQUAL 2 along various validity criteria. The correlations with rankings that measure the same construct based on different methods show that VHB-JOURQUAL 2 has acceptable, but moderate convergent validity. The validity varies considerably across disciplines, showing that the heterogeneity of business administration is not sufficiently represented by this overall ranking. The variability is related to the variation in members per discipline represented by the German Association for Business Research. Furthermore, the measure shows a weak correlation with acceptance rates as an indicator of nomological validity in some disciplines.
Resumo:
There is a shortage of empirical applications of the capability approach that employ closed survey instruments to assess self-reported capabilities. However, for those few instruments that have been designed and administered through surveys until now, no psychometric properties (reliability, validity, and factor structure) were reported. The purpose of this study is the assessment of the psychometric properties of three new language versions (German, French, and Italian) of an established (English) set of eight self-reported capability items. The set of items is taken from a previously published British study by Anand and van Hees (J Soc Econ 35(2):268–284, 2006). Our sample consists of 17,152 young male adults aged 18–25 years from the three major language regions in Switzerland. The results indicate good reliability of the three language versions. The results from the exploratory factor analyses suggest a one-dimensional factor structure for seven domain specific items. Furthermore, the results from multiple regression analyses suggest that a global summary item on overall capabilities represents a measurement alternative to the set of seven domain specific capability items. Finally, the results confirm the applicability of the closed capability instrument in a large scale survey questionnaire and represent the first attempt to measure self-reported capabilities in Switzerland.
Resumo:
Alexander von Humboldt (1769–1859) was a world traveler, bestselling writer, and versatile researcher, a European salon sensation, and global celebrity. Yet the enormous literary echo he generated has remained largely unexplored. Humboldt inspired generations of authors, from Goethe and Byron to Enzensberger and García Márquez, to reflect on cultural difference, colonial ideology, and the relation between aesthetics and science. This collection of one-hundred texts features tales of adventure, travel reports, novellas, memoirs, letters, poetry, drama, screenplays, and even comics—many for the first time in English. The selection covers the foundational myths and magical realism of Latin America, the intellectual independence of Emerson, Thoreau, Poe, and Whitman in the United States, discourses in Imperial, Weimar, Nazi, East, and West Germany, as well as recent films and fiction. This documented source book addresses scholars in cultural and postcolonial studies as well as readers in history and comparative literature.