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14 documents, page 1 of 2

Werden gesetzlich rentenversicherte Arbeitnehmer bei der Rentenbesteuerung benachteiligt?

Meindel, Alexander (2002)
Bisherige quantitative Untersuchungen haben den Effekt der Teilbesteuerung von Rentenversicherungsbeiträgen unterschätzt oder gar nicht beachtet. Wird dieser Effekt zusätzlich in einem lebensphasenübergreifenden Modell berücksichtigt, legen die Ergebnisse eine Inversion der aktuellen Streitfrage vor dem Bundesverfassungsgericht nahe. Das Gericht soll entscheiden, ob Beamtenpensionen gegenüber Sozialversicherungsrenten gleichheitswidrig stärker besteuert werden. Das Modell überträgt in einer "...

TORA - Three Level Ordered Requirements Analysis

Hammer, Volker (2002)
The paper proposes a three level schema to order the results of requirements analysis: social, socio-technical, and technical models. The proposal is derived and evolved from a methodology used in several interdis-ciplinary requirements analysis projects for various re-quirements areas, e.g. German Constitution, or social security goals in consideration of high damage potential. The three level schema maps to other current require-ments engineering methods. From that perspective the three lev...

Morphodynamisch-numerische Modellierung von Flußkurven

Mewis, Peter (2002)
In der Arbeit wird das morphodynamisch-numerische Modell SMOR vorgestellt. Es ist allgemein für die Simulation von dreidimensionaler Strömung mit beweglicher Sohle in beliebigen Geometrien geeignet und wird in seiner Anwendung auf Flußkurven beschrieben. Die Neigung zur Mäandrierung ist fast allen großen Flüssen und kleineren Wasserläufen zu eigen. Ein wesentlicher Schritt zur morphodynamischen Modellierung von Flüssen ist daher die korrekte Beschreibung der Flußkurven. In der vorgele...

The Economists' Quartet - A Game, not a Theory

Gruescu, Sandra; Thomas, Niels Peter (2002)
In this paper we introduce a new card game called The Economists' Quartet. Its aim is twofold: it is designed to make students interested in the life of contemporary and former economists and their most important ideas, as well as be an entertaining pastime for 'grown-up' post graduate economists. We will describe three different versions of the game, their rules and strategies, and add some interesting parallels to life in the academic world of economists. The first version is a two-person n...

Seasonal Unit Root Tests under Structural Breaks

Hassler, Uwe; Rodrigues, Paulo M. M. (2002)
In this paper, several seasonal unit root tests are analysed in the context of structural breaks at known time and a new break corrected test is suggested. We show that the widely used HEGY test as well as an LM variant thereof are asymptotically robust to seasonal mean shifts of finite magnitude. In finite samples, however, experiments reveal that such tests suffer from severe size distortions and power reductions when breaks are present. Hence, a new break corrected LM test is proposed in o...

Dance with the Dollar: Exchange Rate Exposure on the German Stock Market

Entorf, Horst; Jamin, Gösta (2002)
We estimate the Dollar exposure of German DAX corporations. Our results are based on a new time-variant, APT-based and panel econometric extension of the exchange-rate exposure model in the tradition of Adler and Dumas (1984) and Jorion (1990). Our stock market data consist of 28 performance indices of German DAX corporations. We include macroeconomic risk factors, and data on export and import involvement. Dollar exposures turn out to differ between exporters and importers and they are rathe...

Zur Gültigkeit der Abschreckung im Sinne der ökonomischen Theorie der Kriminalität: Grundzüge einer Meta-Studie

Entorf, Horst; Antony, Jürgen (2002)
Eine Vielzahl von Forschungsbeiträgen zur Quantifizierung der Präventivwirkung von Strafmaßnahmen haben gemeinsam, diese Abschreckungswirkung im Sinne der ökonomischen Theorie der Kriminalität zumindest einem der Faktoren Strafhöhe und/oder Strafwahrscheinlichkeit zuzusprechen. Inhaltlich zeigen sich jedoch zum Teil starke Abweichungen bei der Berücksichtigung anderer für die Kriminalität entscheidender Einflussgrößen, diese Unterschiede setzen sich in der eingesetzten quantitativen Methodik ...

A Residual-Based LM Test for Fractional Cointegration

Hassler, Uwe; Breitung, Jörg (2002)
Nonstationary fractionally integrated time series may possibly be fractionally cointegrated. In this paper we propose a test for the null hypothesis of no cointegration. It builds on a static cointegration regression of the levels of the variables as a first step. In a second step, a univariate LM test is applied to the single equation regression residuals. However, it turns out that the application of the LM test to residuals without further modifications does not result in a limiting standa...