Sample records for FINANZIERUNG (financing)
from WorldWideScience.org

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1

Was ist uns die Gesundheit wert? Probleme der nächsten Gesundheitsreformen und ihre Lösungsansätze

Henke, Klaus-Dirk

Wer bezahlt was und an wen ? dies ist eine zentrale Frage im deutschen Gesundheitswesen. Sie muss beantwortet werden, wenn durch zukünftige Reformen eine dauerhafte Finanzierung gewährleistet werden soll. Die Mittelaufbringung, sei es über Steuern, Sozialversicherungsbeiträge, Krankenversicherung...

DRIVER (German)

2

Medical savings accounts: Eine internationale Bestandsaufnahme des Konzeptes der Gesundheitssparkonten

Schreyögg, Jonas

Das Konzept der Medical Savings Accounts als Instrument zur Finanzierung von Gesundheitssystemen hat in den letzten Jahren international Aufmerksamkeit erregt. In Deutschland wurde ein ähnliches Konzept für die Gesetzliche Rentenversicherung im Rahmen der Riester Rente diskutiert. Länder wie Singa...

DRIVER (German)

5

Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?

Kiesewetter, Dirk; Rumpf, Dominik

Die Besteuerung von Kapitaleinkommen im deutschen Ertragsteuerrecht erfolgt nicht finanzierungsneutral. Der Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung hatte im Vorfeld der Unternehmensteuerreform 2008/09 ein finanzierungsneutrales Körperschaftsteuersystem vorgeschlag...

DRIVER (German)

7

Venture capital versus bank financing in innovative German firms

Schäfer, Dorothea; Talavera, Oleksandr; Zimmermann, Volker

The paper investigates young firms' choice of capital source. Our theoretical model hypothesizes a positive (negative) relation between riskiness of the project (price of venture capital) and receiving informed equity. We test our predictions by employing a unique data set collected by KfW group. Th...

DRIVER (German)

9

Tracing the Elusiveness of Political Corruption : A Discourse Analysis

Maras, Konstadinos

On the basis of a qualitative content analysis of the parliamentary debates on the party financing scandal of the German Christian Democratic Party and its leader ex-Chancellor Kohl in the 90’s the present paper tries to unravel some difficulties associated with the notion of political corruption. F...

DRIVER (German)

13

The self-regulatory German health care system between growing competition and state hierarchy

Wendt, Claus; Rothgang, Heinz; Helmert, Uwe

This article focuses on the changing role of the state in financing, providing and regulating health care services under the German health care system from 1970-2000. While a reduced role of the state can be observed in terms of financing, our analysis of service provision indicates inconsistent dev...

DRIVER (German)

15

The Top Runner policy concept: Pass it down?

Nordqvist, Joakim

In the 1990s, Japanese energy regulators were concerned by the fact that new generations of energy using appliances and products no longer displayed successive use-phase energy efficiency improvements, such as those that characterised product development in Japan after the 1970s oil crises. Therefor...

DRIVER (German)

16

The Role of the Utility in Third Party Financing

Finucane, K.; Commission of the European Communities; Direccao-Geral de energia
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

17

The Market for Third Party Financing in Europe

Brown, I.; Commission of the European Communities; Direccao-Geral de energia
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

27

Smart capital in German start-ups: an empirical analysis

Schäfer, Dorothea; Schilder, Dirk

It is still an open question what kind of smart capital relational investors actually supply. We divide smart capital into several components and conduct a survey among 85 German suppliers of start-up finance. The results show that the degree of smartness is determined by the financial product use...

DRIVER (German)

35

Research and development: financial constraints and the role of public funding for small and medium-sized enterprises

Czarnitzki, Dirk

This paper presents microeconometric evidence on financing con-traints for research and development activities in German small and medium?sized firms (SME). Special attention is paid to the role of public R&D subsidies. For this purpose SME in Western and East-ern Germany are compared because these ...

DRIVER (German)

36

Research and Development: Financial Constraints and the Role of Public Funding for Small and Medium-sized Enterprises

Czarnitzki, Dirk

This paper presents microeconometric evidence on financing contraints for research and development activities in German small and medium–sized firms (SME). Special attention is paid to the role of public R&D subsidies. For this purpose SME in Western and Eastern Germany are compared because these re...

DRIVER (German)

37

Relationship lending: empirical evidence for Germany

Schmieder, Christian; Memmel, Christoph; Stein, Ingrid

Relationship lending is a common practice in credit financing all over the world, particularly in Germany. On the basis of a comprehensive data set comprising information on firm-bank relationships for more than 16,000 observations, this study analyses the determinants of relationship lending in Ger...

DRIVER (German)

38

Relationship lending - empirical evidence for Germany

Memmel, Christoph; Schmieder, Christian; Stein, Ingrid

Relationship lending is a common practice in credit financing all over the world, notably also in the European Union, which has been assumed to be particularly beneficial for Small and Medium-Sized Enterprises (SMEs). During recent years, there has been the impression that relationship lending loses...

DRIVER (German)

49

Personal assets and pension reform : how well prepared are the Germans?

Börsch-Supan, Axel; Essig, Lothar

Demographic change presents major financing problems for the pay-as-you-go pension system. In response to these problems, the 2001 and 2004 German pension reforms reduced the statutory level of benefits from the pay-as-you system. The resulting pension gap is supposed to be filled by funded second a...

DRIVER (German)

50

Personal assets and pension reform : How well prepared are the Germans?

Börsch-Supan, Axel; Essig, Lothar

Demographic change presents major financing problems for the pay-as-you-go pension system. In response to these problems, the 2001 and 2004 German pension reforms reduced the statuory level of benefits from the pay-as-you system. The resulting pension gap is supposed to be filled by funded second an...

DRIVER (German)

51

Participation of unemployment benefit recipients in active labor market programs: Before and after the German labor market reforms

Stephan, Gesine; Zickert, Kathi

Im Jahr 2005 wurde im Zuge der Zusammenlegung von Arbeitslosen- und Sozialhilfe auch der so genannte 'Aussteuerungsbetrag' eingeführt, der aus Sozialbeiträgen zur Arbeitslosenversicherung finanziert wurde: Die Bundesregierung erhob von 2005 bis 2007 von der Bundesagentur für Arbeit einen Pauschalbet...

DRIVER (German)

52

Parteienfinanzierung in Deutschland Transparenz durch Rechenschaftspflicht?

Cordes, Doris

'Am Beispiel der Rechenschaftsberichte der deutschen Parteien wird aufgezeigt, wie transparent die Finanzen der Parteien tatsächlich sind. Die gesetzlich vorgegebenen Rubriken der Einnahmen, Ausgaben und des Vermögens werden dabei systematisch im Hinblick auf mehrere Kriterien beleuchtet. Beim Abgle...

DRIVER (German)

55

Modernisierung der Wasserwirtschaft im Spannungsfeld von Umweltschutz und Wettbewerb: braucht Deutschland eine Rechtsgrundlage für die Vergabe von Wasserversorgungskonzessionen?

Schalast, Christoph

The working report looks at the actual situation of the German water market, the only infrastructure market the EU has not encouraged to deregulate until now. Especially important factors are the environmental relevance of the water market and the importance of water as a food. At the moment, howeve...

DRIVER (German)

56

Modeling Firm Dynamics to Identify the Cost of Financing Constraints in Ghanaian Manufacturing

Schündeln, Matthias

Economic development requires the growth of productive firms. However, financing constraints may limit firms? investment abilities. This paper estimates the cost of financing constraints to firms, for example in terms of idle investment opportunities, and their aggregate implications. To this end, I...

DRIVER (German)

60

Managing Urban Disaster Risk: Analysis and Adaptation Frameworks for Integrated Settlement Development Programming for the Urban Poor

Wamsler, Christine

The damage caused by the dramatic worldwide increase in ‘natural’ disasters is staggering, with the poor in developing countries being most at risk. Disasters make their already precarious living conditions worse, creating a vicious circle of poverty from which they find it hard to escape. To achiev...

DRIVER (German)

61

Is the Behavior of German Venture Capitalists Different? Evidence from the Neuer Markt

Tykvová, Tereza

Using a unique, hand-collected database of all venture-backed firms listed on Germany's Neuer Markt, we analyze the history of venture capital financing of these firms before the IPO and the behavior of venture capitalists at the IPO. We can detect significant differences in the behavior and charact...

DRIVER (German)

62

Is the Behavior of German Venture Capitalists Different? Evidence from the Neuer Markt

Tykvová, Tereza

Using a unique, hand-collected database of all venture- backed firms listed on Germany's Neuer Markt, we analyze the history of venture capital financing of these firms before the IPO and the behavior of venture capitalists at the IPO. We can detect significant differences in the behavior and charac...

DRIVER (German)

63

Investitions- und Finanzierungsentscheidungen in Personenunternehmen nach der Unternehmensteuerreform 2008

Beckmann, Ute; Schanz, Sebastian

Der Beitrag untersucht die Vorteilhaftigkeit von Finanzierungsalternativen für Investitionen in Personenunternehmen nach der Unternehmensteuerreform 2008. Als Finanzierungsalternativen werden dabei Selbstfinanzierung, Beteiligungsfinanzierung, Gesellschafterfremdfinanzierung und Fremdfinanzierung du...

DRIVER (German)

64

Investeringar i kommunal infrastruktur: Förutsättningar för en målfokuserad investeringsverksamhet

Fjertorp, Jonas

Capital assets in local infrastructure constitute an overbearing concern for society, with the generation of benefits for the population being its prime purpose. Nevertheless, the conditions for the capital investment activities within local governments are diffuse. Which different kinds of investme...

DRIVER (German)

71

How to finance economic development in the new millennium : German capital exports to Asia and the debate on the effectiveness of official development financing

Nunnenkamp, Peter

Germany's role in financing economic development in Asia on a sustainable basis leaves much to be desired. Direct investors are still underrepresented in the region. Commercial banks have fueled speculative bubbles. Official development financing does not appear to be based on efficiency-related cri...

DRIVER (German)

73

German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach

Overesch, Michael; Wamser, Georg

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The empirical...

DRIVER (German)

74

German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules – A Difference-in-Differences Approach

Overesch, Michael; Wamser, Georg

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The empirical...

DRIVER (German)

77

Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften

Schönemann, Kristin

Der vorliegende Beitrag untersucht die steuerinduzierten Wirkungen der Außenfinanzierung auf den Unternehmenswert von Immobilien-Kapitalgesellschaften. Im diesem Bereich existieren neben der gewerblichen Immobilien-AG steuerbegünstigte Rechtsformen, wie die vermögensverwaltende Immobilien-AG und der...

DRIVER (German)

79

Financing the Maritime Sector. Concluding Comments

Palmer, S.; Maritime Museum, Rotterdam; Fishing Museum, Vlaardingen
2002-01-01

German National Library of Science and Technology (GetInfo) (German)

80

Financing the German Mittelstand

Hommel, Ulrich; Schneider, Hilmar

Based on a survey conducted among German Mittelstand firms and capital structure data on the Mittelstand, this paper sheds light on the current and future financing situation of the Mittelstand. The paper documents the equity shortage and dependence on bank debt typically associated with the Mittels...

DRIVER (German)

81

Financing practices in the German venture capital industry: an empirical assessment

Bascha, Andreas; Walz, Uwe

This paper investigates the financial contracting behavior of German venture capitalists against the results of recent theoretical work on the design of venture capital contracts, especially with regard to the use of convertible securities. First, we identify a special feature of the German market, ...

DRIVER (German)

82

Financing of higher education in Africa

Kagia, R.; Netherlands Organisation for International Cooperation in Higher Education; Center for Higher Education Policy Studies
2000-01-01

German National Library of Science and Technology (GetInfo) (German)

84
85

Financing infrastructure in Eastern Europe

Gerardin, B.; Planning and Transport Research and Computation
1995-01-01

German National Library of Science and Technology (GetInfo) (German)

89

Financing constraints and the timing of innovations in the German services sector

Kukuk, Martin; Stadler, Manfred

Using newly available data at the firm level, this study provides convincing evidence of the importance of financial constraints in explaining the timing of innovations in the German services sector. Based on a dynamic model of firms' optimal R&D behavior under financial constraints, we estimate var...

DRIVER (German)

91

Financing Water Supply and Wastewater Treatment Systems: A Case Study of Nizhniy Novgorod City

Garanin, Y. A.; Centre for Co-operation with the Economies in Transition; Russian Centre for the Preparation and Implementation of International Projects for Technical Assistance
1998-01-01

German National Library of Science and Technology (GetInfo) (German)

92

Financing Value-added Fish Production in Thailand (A Case Study of Pla-Ra Production in Kalasin)

Wajananawat, L.; Food and Agriculture Organization; Fishery Industries Division; INFOFISH; Project
1998-01-01

German National Library of Science and Technology (GetInfo) (German)

94

Financing Social Services

Mir Anjum Altaf; Lahore University of Management Sciences
1992-01-01

German National Library of Science and Technology (GetInfo) (German)

96

Financing Small and Medium-sized Enterprises in Africa

Quenan, C.; Organisation for Economic Co-operation and Development; Epargne sans frontiere
1996-01-01

German National Library of Science and Technology (GetInfo) (German)

102

Financing Production and Marketing of Value-added Fish Products in India

Upare, M. A.; Food and Agriculture Organization; Fishery Industries Division; INFOFISH; Project
1998-01-01

German National Library of Science and Technology (GetInfo) (German)

105

Financing Infrastructure and Your City's Development Potential

Government Finance Research Center; Government Finance Officers Association
1985-01-01

German National Library of Science and Technology (GetInfo) (German)

107
108

Financing Environmental Investments in the Russian Federation

Golub, A.; Strukova, E.; International Institute for Applied Systems Analysis
1995-01-01

German National Library of Science and Technology (GetInfo) (German)

112

Financing Agricultural Development: The Political Economy of Public Spending on Agriculture in Sub-Saharan Africa

Birner, Regina; Palaniswamy, Nethra

Acknowledging that the agricultural sector can play an important role as an engine of pro-poor growth in Sub-Saharan Africa, the purpose of this paper is to identify the factors that influence the ?political will? of governments to support this sector. The concept of ?political resources? from the p...

DRIVER (German)

113

Financial constraints for investors and the speed of adaptation: Are innovators special?

von Kalckreuth, Ulf

This paper uses a large panel of survey data on German firms in the manufacturing sector to analyse the effects of financing constraints for investors in general and for innovative firms in particular. Survey data with information on financing conditions are potentially a valuable tool that avoids t...

DRIVER (German)

114

Environmental Project Financing in Eastern Europe

Hoerhager, A.; International Institute for Applied Systems Analysis
1995-01-01

German National Library of Science and Technology (GetInfo) (German)

115

Environmental Financing in the Russian Federation

Golub, A.; Centre for Co-operation with the Economies in Transition; Russian Centre for the Preparation and Implementation of International Projects for Technical Assistance
1998-01-01

German National Library of Science and Technology (GetInfo) (German)

116

Environmental Financing in Sverdlovsk Oblast

Podust, A.; Centre for Co-operation with the Economies in Transition; Russian Centre for the Preparation and Implementation of International Projects for Technical Assistance
1998-01-01

German National Library of Science and Technology (GetInfo) (German)

117

Employment and Wage Effects of Social Security Financing: An Empirical Analysis of the West German Experience and some Policy Simulations

Steiner, Viktor

This paper follows up recent work on the relationship between (un?)employment and wage effects of social security financing undertaken by the OECD Jobs Study. Based on a simple macroeconometric model of the labour market, I investigate whether the peculiar OECD results for Germany on the incidence o...

DRIVER (German)

118

Einkommensbezogene versus pauschale GKV-Beiträge: eine Begriffsklärung

Breyer, Friedrich

In letzter Zeit mehren sich die Stimmen, die das gegenwärtige System der Beitragserhebung in der Gesetzlichen Krankenversicherung, nämlich die Anknüpfung der Beiträge am Arbeitseinkommen, kritisieren und vorschlagen, zu einer einheitlichen Prämie je erwachsenem Versicherten nach dem Vorbild der Schw...

DRIVER (German)

119

Effects of taxes financing decisions and firm value in Nigeria

Adelegan, Olatundun

The study sets out to measure how the taxation of dividend and debt affects firm value. Tax hypothesis predicts that firm value is negatively related to dividends and positively related to debt. The study covered 1197 firm-year observations of manufacturing firms in Nigeria from 1984 to 2000. To ach...

DRIVER (German)

120

Economic impacts from the promotion of renewable energy technologies: the German experience

Frondel, Manuel; Ritter, Nolan; Schmidt, Christoph M.; Vance, Colin

The allure of an environmentally benign, abundant, and cost-effective energy source has led an increasing number of industrialized countries to back public financing of renewable energies. Germany's experience with renewable energy promotion is often cited as a model to be replicated elsewhere, bein...

DRIVER (German)

121

Does the tenure of private equity investment improve the performance of European firms?

Badunenko, Oleg; Baum, Christopher F.; Schäfer, Dorothea

The paper investigates whether the presence and tenure of Private Equity (PE) investment in European companies improves their performance. Previous studies documented the unambiguous merit of a buyout during the 1980s and 1990s for listed firms in the US and UK markets. This study analyzes such infl...

DRIVER (German)

123

Developing Third Party Financing Companies

Spitaels, T.; Commission of the European Communities; Direccao-Geral de energia
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

124

Debt financing and sharp currency depreciations: wholly vs. partially owned multinational affiliates

Hebous, Shafik; Weichenrieder , Alfons

This paper provides empirical evidence on two potential costs of shared ownership of German affiliates abroad. First, in periods of currency crises, wholly-owned affiliates, in contrast to partially-owned affiliates, seem to circumvent financial constraints by accessing capital from their parent com...

DRIVER (German)

126

DSM in Europe : Opportunities for Third Party Financing

Davis, T. D.; Commission of the European Communities; Direccao-Geral de energia
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

127

DRGs: Auswirkungen auf Ökonomie und Struktur einer Krankenhausabteilung am Beispiel der Plastischen Chirurgie DRGs: Effects on economy and structure of an in-patient department using plastic surgery as an example

Heinze, Ralf M.

Mit der Einführung des DRG-Systems als Abrechnungsinstrument in deutschen Kliniken änderten sich die Abrechnungsmodalitäten grundlegend. Für die Abbildung des Fachbereiches Plastische Chirurgie im DRG-System lagen bisher noch keine ausführlichen Daten vor. In dieser Arbeit werden mit der Untersuchun...

DRIVER (German)

128

Credit market imperfections, financial market regulation and business cycles in Eastern Europe

Drechsel, Katja; Westermann, Frank

Credit market imperfections give rise to boom-bust cycle episodes in emerging markets. In the present paper, we aim to provide a comprehensive analysis for Eastern Europe. We focus on documenting credit market imperfections, asymmetric financing opportunities across sectors, and business cycle fluct...

DRIVER (German)

129

Cost-sharing in the German health care system

Gericke, Christian A.; Wismar, Matthias; Busse, Reinhard

In Germany, cost-sharing for health care has been used as a financing mechanism since 1923. In this article, the historical development of user charges in Germany since the 1980s is presented in more detail by type of private expenditure, including direct payments, cost-sharing measures, and volunta...

DRIVER (German)

132

Continuous Training in Germany

Pischke, Jörn Steffen

Using data from the German Socio Economic Panel, I analyze the incidence, financing, and returns to workplace training in Germany for the years 1986 to 1989. Much of this training seems general, and is provided to workers by their employer at no direct cost. While workers typically report larger pro...

DRIVER (German)

138

Are there financing constraints for R&D and investment in German manufacturing firms?

Harhoff, Dietmar

Using a newly constructed panel dataset of German enterprises, I estimate R&D and capital investment equations for the time period from 1990 to 1994. Simple accelerator specifications indicate considerable sensitivity of R&D and investment to cash flow for relatively small firms. Much of this effect...

DRIVER (German)

139

Are private equity investors good or evil?

Badunenko, Oleg; Barasinska, Nataliya; Schäfer, Dorothea

The paper investigates the motives of activity (entry and exit) of Private Equity (PE) investors in European companies. Investment of a PE firm is not viewed unambiguously. First, it is claimed that PE investment is made for the sake of seeking short-term gains by taking control and utilizing the co...

DRIVER (German)

140

An Experiment with Third-Party Financing in the Town of Charleroi

Van Cauwenberghe, J. C.; Commission of the European Communities; Direccao-Geral de energia
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

141

Alternative Sources of Financing, Collateral and Financial Leveraging for Environmental Policy in the Russian Federation

Devlin, T.; Centre for Co-operation with the Economies in Transition; Russian Centre for the Preparation and Implementation of International Projects for Technical Assistance
1998-01-01

German National Library of Science and Technology (GetInfo) (German)

142

Alternative Sources and Mechanisms of Financing Municipal Water Supply and Wastewater Treatment Projects in the Russian Federation

Martusevich, A.; Centre for Co-operation with the Economies in Transition; Russian Centre for the Preparation and Implementation of International Projects for Technical Assistance
1998-01-01

German National Library of Science and Technology (GetInfo) (German)

144

Acting Autonomously or Mimicking the State and Peers? A Panel Tobit Analysis of Financial Dependence and Aid Allocation by Swiss NGOs

Dreher, Axel; Nunnenkamp, Peter; Öhler, Hannes; Weisser, Johannes

NGO aid is still widely believed to be superior to official aid (ODA). However, the incentives of NGOs to excel and target aid to the poor and deserving are increasingly disputed. We contribute to the emerging literature on the allocation of NGO aid by performing panel Tobit estimations for Swiss NG...

DRIVER (German)

148

15 years of pension reform in Germany: old successes and new threats

Bonin, Holger

The paper surveys the state of German pension system after a sequence of reforms aimed at achieving long-term sustainability. We argue that the latest reforms have moved pension provision in Germany in principle from a defined benefit to a defined contribution scheme, and that this move has stabiliz...

DRIVER (German)

149

15 years of pension reform in Germany : old successes and new threats

Bonin, Holger

The paper surveys the state of German pension system after a sequence of reforms aimed at achieving long-term sustainability. We argue that the latest reforms have moved pension provision in Germany in principle from a defined benefit to a defined contribution scheme, and that this move has stabiliz...

DRIVER (German)