Mostrando recursos 1 - 18 de 18

  1. Rechnungslegung und Steuern in Slovenien. Ein Überblick

    Ogris-Martic, Filip
    Das Ziel dieser Arbeit ist, dem Leser ein Gefühl für die slowenischen Zahlen und Steuerwelt zu vermitteln. Um dies zu erreichen, wird bewußt eine sinngemäße, am Inhalt der diversen Begriffe orientiere österreichische Terminologie verwendet; demgemäß wird weitestgehend auf die wortgetreue Übersetzung von slowenischen Originalbegriffen verzichtet. Ausgehend von den wirtschaftlichen und rechtshistorischen Rahmenbedingungen ist der Schwerpunkt dieser Arbeit auf besondere slowenische Problemstellungen gelegt. Dabei handelt es sich insbesondere um folgende Themenkreise: Inflation, systembedingte Eröffnungsbilanz, Kontenaufbau, beschränkte Steuerpflicht im Körperschafts- und Einkommensteuerrecht, Gestaltung der Progression sowie die grundlegende Systematik des geltenden Bruttoumsatzsteuerrechts. (Autorenref.)

  2. Handelsgerichtsbarkeit in Russland

    Puseizer, Eugen; Mcheler, Eva Maria
    Jene Unternehmen, die bei ihrer Geschäftstätigkeit in Rußland das Stadium des klassischen Exportgeschäftes überwunden haben und nun den russischen Markt von innen - sie es durch in Rußland ansässige Tochterunternehmen oder Joint Venture - bearbeiten, werden unter anderem mit den Fragen der Durchsetzbarkeit von Ansprüchen im Rechtswege, der Zuständigkeit von Gerichten, der Organisation der Handelsgerichte und sonstigen Besonderheiten der russischen Handelsgerichtsbarkeit konfrontiert. In der vorliegenden Arbeit soll das System der Handelsgerichtsbarkeit beschrieben werden. Besonderes Augenmerk wird hierbei auf die Beschreibung des Aufbaus des Systems der Handelsgerichte, auf ihren Zuständigkeitsbereich sowie auf die Verfahrensvoraussetzungen und -grundsätze gelegt. Zusätzlich werden Hinweise auf...

  3. Recursive Residuals and Model Diagnostics for Normal and Non-Normal State Space Models

    Frühwirth-Schnatter, Sylvia
    Model diagnostics for normal and non-normal state space models is based on recursive residuals which are defined from the one-step ahead predictive distribution. Routine calculation of these residuals is discussed in detail. Various tools of diagnostics are suggested to check e.g. for wrong observation distributions and for autocorrelation. The paper also covers such topics as model diagnostics for discrete time series, model diagnostics for generalized linear models, and model discrimination via Bayes factors. (author's abstract)

  4. The Transformed Rejection Method for Generation Random Variables, an Alternative to the Ratio of Uniforms Method

    Hörmann, Wolfgang; Derflinger, Gerhard
    Theoretical considerations and empirical results show that the one-dimensional quality of non-uniform random numbers is bad and the discrepancy is high when they are generated by the ratio of uniforms method combined with linear congruential generators. This observation motivates the suggestion to replace the ratio of uniforms method by transformed rejection (also called exact approximation or almost exact inversion), as the above problem does not occur for this method. Using the function $G(x) =\left( \frac(a)(1-x)+b\right)x $ with appropriate $a$ and $b$ as approximation of the inverse distribution function the transformed rejection method can be used for the same distributions as...

  5. A Rejection Technique for Sampling from T-Concave Distributions

    Hörmann, Wolfgang
    A rejection algorithm - called transformed density rejection - that uses a new method for constructing simple hat functions for an unimodal, bounded density $f$ is introduced. It is based on the idea to transform $f$ with a suitable transformation $T$ such that $T(f(x))$ is concave. $f$ is then called $T$-concave and tangents of $T(f(x))$ in the mode and in a point on the left and right side are used to construct a hat function with table-mountain shape. It is possible to give conditions for the optimal choice of these points of contact. With $T=-1/\sqrt(x)$ the method can be used...

  6. Transient Analysis of M/M/1 Queues in Discrete Time with General Server Vacations

    Böhm, Walter; Mohanty, Sri Gopal
    In this contribution we consider an M/M/1 queueing model with general server vacations. Transient and steady state analysis are carried out in discrete time by combinatorial methods. Using weak convergence of discrete parameter Markov chains we obtain also formulas for the corresponding continuous time queueing model. As a special case we discuss briefly a queueing system with T-policy operating. (author's abstract)

  7. Ethnocentrism. A key determinant in international corporate strategy formulation?

    Sinkovics, Rudolf; Holzmüller, Hartmut
    In sociology and psychology the concept of "ethnocentrism" is widely used to explain human behavior in and between different cultural entities. Since international management can be characterized by high levels of interaction between individuals from diverse cultures, we think ethnocentrism is worth being considered a determinant in this field. Especially, individual ethnocentrism might shape and influence the relation between international companies, their strategy formulation and different stakeholder groups. This workshop paper targets the conceptual identification of different areas of corporate strategy formulation which are assumed to be influenced by varying levels of ethnocentrism. A brief review focuses on the theoretical...

  8. Universal Generators for Correlation Induction

    Hörmann, Wolfgang; Derflinger, Gerhard
    Compared with algorithms specialized for a single distribution universal (also called automatic or black-box) algorithms for continuous distributions were relatively seldom discussed. But they have important advantages for the user: One algorithm coded and tested only once can do the same or even more than a whole library of standard routines. It is only necessary to have a program available that can evaluate the density of the distribution up to a multiplicative factor. In this paper we show that transformed density rejection is well suited to construct universal algorithms suitable for correlation induction which is important for variance reduction in...

  9. An Operator Limit

    Böhm, Walter
    No abstract available

  10. A Note on Generation, Estimation and Prediction of Stationary Processes

    Hauser, Michael A.; Hörmann, Wolfgang; Kunst, Robert M.; Lenneis, Jörg
    Some recently discussed stationary processes like fractionally integrated processes cannot be described by low order autoregressive or moving average (ARMA) models rendering the common algorithms for generation estimation and prediction partly very misleading. We offer an unified approach based on the Cholesky decomposition of the covariance matrix which makes these problems exactly solvable in an efficient way. (author's abstract)

  11. Optimal Design for Experiments with Potentially Failing Trials

    Hackl, Peter
    We discuss the problem of optimal allocation of the design points of an experiment for the case where the trials may fail with non-zero probability. Numerical results for D-optimal designs are given for estimating the coefficients of a polynomial regression. For small sample sizes these designs may deviate substantially from the corresponding designs in the case of certain response. They can be less efficient, but are less affected by failing trials. (author's abstract)

  12. An Operator Limit

    Böhm, Walter
    (no abstract available)

  13. Optimal Design for Experiments with Potentially Failing Trials

    Hackl, Peter
    We discuss the problem of optimal allocation of the design points of an experiment for the case where the trials may fail with non-zero probability. Numerical results for D-optimal designs are given for estimating the coefficients of a polynomial regression. For small sample sizes these designs may deviate substantially from the corresponding designs in the case of certain response. They can be less efficient, but are less affected by failing trials. (author's abstract)

  14. Universal Generators for Correlation Induction

    Hörmann, Wolfgang; Derflinger, Gerhard
    Compared with algorithms specialized for a single distribution universal (also called automatic or black-box) algorithms for continuous distributions were relatively seldom discussed. But they have important advantages for the user: One algorithm coded and tested only once can do the same or even more than a whole library of standard routines. It is only necessary to have a program available that can evaluate the density of the distribution up to a multiplicative factor. In this paper we show that transformed density rejection is well suited to construct universal algorithms suitable for correlation induction which is important for variance reduction in...

  15. A Rejection Technique for Sampling from T-Concave Distributions

    Hörmann, Wolfgang
    A rejection algorithm - called transformed density rejection - that uses a new method for constructing simple hat functions for an unimodal, bounded density $f$ is introduced. It is based on the idea to transform $f$ with a suitable transformation $T$ such that $T(f(x))$ is concave. $f$ is then called $T$-concave and tangents of $T(f(x))$ in the mode and in a point on the left and right side are used to construct a hat function with table-mountain shape. It is possible to give conditions for the optimal choice of these points of contact. With $T=-1/\sqrt(x)$ the method can be used...

  16. The Transformed Rejection Method for Generation Random Variables, an Alternative to the Ratio of Uniforms Method

    Hörmann, Wolfgang; Derflinger, Gerhard
    Theoretical considerations and empirical results show that the one-dimensional quality of non-uniform random numbers is bad and the discrepancy is high when they are generated by the ratio of uniforms method combined with linear congruential generators. This observation motivates the suggestion to replace the ratio of uniforms method by transformed rejection (also called exact approximation or almost exact inversion), as the above problem does not occur for this method. Using the function $G(x) =\left( \frac(a)(1-x)+b\right)x $ with appropriate $a$ and $b$ as approximation of the inverse distribution function the transformed rejection method can be used for the same distributions as...

  17. A Note on Generation, Estimation and Prediction of Stationary Processes

    Hauser, Michael A.; Hörmann, Wolfgang; Kunst, Robert M.; Lenneis, Jörg
    Some recently discussed stationary processes like fractionally integrated processes cannot be described by low order autoregressive or moving average (ARMA) models rendering the common algorithms for generation estimation and prediction partly very misleading. We offer an unified approach based on the Cholesky decomposition of the covariance matrix which makes these problems exactly solvable in an efficient way. (author's abstract)

  18. Ethnocentrism. A key determinant in international corporate strategy formulation?

    Sinkovics, Rudolf; Holzmüller, Hartmut
    In sociology and psychology the concept of "ethnocentrism" is widely used to explain human behavior in and between different cultural entities. Since international management can be characterized by high levels of interaction between individuals from diverse cultures, we think ethnocentrism is worth being considered a determinant in this field. Especially, individual ethnocentrism might shape and influence the relation between international companies, their strategy formulation and different stakeholder groups. This workshop paper targets the conceptual identification of different areas of corporate strategy formulation which are assumed to be influenced by varying levels of ethnocentrism. A brief review focuses on the theoretical...

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