Values
Wissenschaftliche Fachliteratur
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Sebastian Schmidt
Die Analyse stiller Reserven unter IFRS
Eine empirische Untersuchung zur Auswirkung stiller Reserven auf die Vergleichbarkeit von Jahresabschlüssen
Schriften zum Betrieblichen Rechnungswesen und Controlling
Die Anwendung und Einführung der IFRS Rechnungslegung war bereits Gegenstand vieler wissenschaftlicher Studien. Zumeist bezogen sich die Untersuchungen in diesem Gebiet auf die Qualität der Rechnungslegung sowie die Vergleichbarkeit von Jahresabschlüssen und ob diesbezüglich eine Bewertung zu Fair Values im Vergleich zu historischen […]
Georg Bestelmeyer
Equity Markets and the Real Economy
The author analyzes the influence of investors’ macroeconomic expectations on the U.S. equity market by focusing on three central issues: First, “Do investors’ equity risk premia expectations depend on overall business conditions? Hereby, the importance of economic conditions for doubtlessly one of the most essential value drivers of stock […]
Pavlo Mozharovskyi
Contributions to Depth-based Classification and Computation of the Tukey Depth
Schriftenreihe volkswirtschaftliche Forschungsergebnisse
During the last several decades, classification proved to be useful in many spheres of science and daily life. Its further applications in numerous fields require constant improvement and development of the methodological basis. This book investigates latest advances in the data classification that exploit the recently emerged concept of the […]
Sebastian Zurheide
Revenue Management in Liner Shipping
Logistik-Management in Forschung und Praxis
In the recent past, the liner shipping industry has taken many steps to create a more suitable environment for the use of revenue management methods. More reliable services, daily services, or loading protection fees improve the service for the customer and offer segmentation options for the carriers. Hence, different booking classes can be […]
Henrik Heitmann
Selected Scheduling Applications
QM – Quantitative Methoden in Forschung und Praxis
The first chapter is dedicated to a general introduction into scheduling. Among the basic concepts in scheduling, machine scheduling, general methodologies for solving scheduling problems, scheduling formulations and definitions in computational complexity are illustrated. The first chapter ends with a brief synopsis. [...]
Milena Valenčič-Zuljan / Mara Cotič / Darjo Felda / Zlatan Magajna / Amalija Žakelj
The Efficiency of Homogeneous and Heterogeneous Grouping of Students in Mathematics
Didaktik in Forschung und Praxis
The questions of grouping students have always been present in the history of education with diverse intentions and according to different criteria. The researchers of education as well as teachers and pedagogues have tried to find out when the grouping should start and what the objective of grouping is, how it should be performed, and if […]
Grazyna Liczbinska
Lutherans in the Poznan province
Biological dynamics of the Lutheran population in the 19th and early 20th centuries
HERODOT – Wissenschaftliche Schriften zur Ethnologie und Anthropologie
In contrast to the Lutheran communities of Western Europe, those settling in the Poznan province were culturally very diverse in terms of roots, traditions, customs, habits, lifestyles, and wealth. In Germany they were members of different local churches. On coming to the Poznan province, they brought with them religious practices […]
Christopher F. Mokwa
Valuation and Default Risk Assessment in Venture Capital Investments
The Impact of Biases in Management Forecasts and the Relevance of Selected Financial and Non-Financial Information from Due Diligence Documents
This book examines the impact of selected due diligence information on the valuation of venture-backed start-ups and the assessment of default risks. By investigating the characteristics and consequences of biases in multi-year management forecasts, this thesis also sheds light on the role of optimism and confidence in entrepreneurial […]
Matthias Straub
Sustainable Real Estate – Konzeption eines nachhaltigen und betrieblichen Immobilienmanagements
Nachhaltigkeits-Management – Studien zur nachhaltigen Unternehmensführung
Immobilien besitzen oft einen großen Anteil am betrieblichen Anlagevermögen von Unternehmen, auch wenn der aktuelle Buchwert meist deutlich unter dem aktuellen Marktwert liegt. Der infolge von Abschreibungen und inflationären Entwicklungen niedrige Buchwertansatz in den Bilanzen der Unternehmen ist die Hauptursache für die mangelnde Kenntnis […]
Jaba Ghonghadze
Essays on Micromotives and Macrobehavior, Expectation Formation, and Asset Price Dynamics
Schriftenreihe volkswirtschaftliche Forschungsergebnisse
This work collects the author’s recent investigations in interactions-based approaches in economics and finance that he undertook as a doctoral candidate in the program ‘‘Quantitative Economics‘‘ at the University of Kiel, Germany. The study is arranged in three parts and it contains seven chapters. The idea of the first part, a potential […]