Results 51 to 60 of about 79,846 (226)
Evaluation of Mutual Information Estimators for Time Series [PDF]
, 2009 We study some of the most commonly used mutual information estimators, based on histograms of fixed or adaptive bin size, $k$-nearest neighbors and kernels, and focus on optimal selection of their free parameters.
Kugiumtzis, Dimitris, Papana, Angeliki
core +2 more sources
Towards understanding constitutional court resilience vis-à-vis autocratization
Oñati Socio-Legal SeriesAttitudinal and strategic models prevail in studying the capacities of centralized constitutional courts (CCs) to withstand autocratization. Yet, these models rarely scrutinize CCs’ interpretations of political concepts.
Max Steuer
doaj +1 more source
Der digitalisierte Steuerzahler
Austrian Law Journal, 2017 Die nach dem österreichischen Vorbild beschlossene Modernisierung des Besteuerungsverfahrens in Deutschland verletzt solange das Grundgesetz, bis ein Ertragsteuerrecht in Kraft tritt, das gesetzeskonform und gleichheitsgerecht digital angewandt werden ...
Kirchhof, Gregor
doaj +1 more source
International Journal of Management Reviews, EarlyView.Abstract This study explores the intersection of the informal and circular economies and its implications for business, management and organization (BMO) scholarship and practice. Informal circularity, practices of collecting, reusing, repairing, recycling and repurposing materials outside formal economic, legal and regulatory arrangements, constitutes
Tulin Dzhengiz +3 more
wiley +1 more source
What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
, 2006 In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
core
Determinants of Sustainable Finance Flows: A Literature Review
Journal of Economic Surveys, EarlyView.ABSTRACT Sustainable finance is defined as capital mobilized that explicitly integrate environmental, social, and governance (ESG) objectives alongside traditional financial metrics. It differs from conventional finance in their dual pursuit of financial and sustainability outcomes.
Akin A. Cilekoglu, Fatih Yilmaz
wiley +1 more source
Dokumentation des Steuer-Transfer-Mikrosimulationsmodells STSM: Version 1995 - 1999 [PDF]
, 2003 Das Steuer-Transfer-Mikrosimulationsmodell STSM ist ein statisches Mikrosimulationsmodell zur empirischen Analyse der Auswirkungen von Steuern, Sozialabgaben und Sozialtransfers auf Einkommen und Erwerbstätigkeit privater Haushalte in Deutschland.
Jacobebbinghaus, Peter, Steiner, Viktor
core
Nowcasting Swiss GDP Growth From Public Lead Texts: Simple Methods Are Sufficient
Oxford Bulletin of Economics and Statistics, EarlyView.ABSTRACT Public lead texts from Swiss newspapers contain most of the signal needed to nowcast Swiss GDP growth in real time. I build an indicator from daily topic‐specific sentiment and recession measures extracted from three Swiss newspapers and evaluate it in pseudo‐real time.
Marc Burri
wiley +1 more source
Interactive Multiple Objective Programming Using Tchebycheff Programs and Artificial Neural Networks [PDF]
, 1995 A new interactive multiple objective programming procedure is developed that combines the strengths of the Interactive Weighted Tchebycheff Procedure (Steuer and Choo 1983) and the Interactive FFANN Procedure (Sun, Stam and Steuer 1993).
Stam, A., Steuer, R.E., Sun, M.
core
Regulation &Governance, EarlyView.ABSTRACT Polycentric governance is a trust‐intensive and trust‐dependent governance that should actively seek to build and restore trust. The different ways in which this is done are poorly understood. Our study of the environmental, social, and governance (ESG) strategies and the green transition clarifies the role of enhanced self‐regulation and ...
Agnieszka Smoleńska, David Levi‐Faur
wiley +1 more source