BFuP; Betriebswirtschaftliche Forschung und Praxis

Simultane Auftragsannahme Und Zeitliche Einplanung von Fernsehwerbung - Modellierung Und Empirische Fundierung Am Beispiel Spanischer Fernsehsender

This paper investigates optimal pricing for an export company. It is shown that the decision problems of acceptance and time scheduling in the ideal case are to be solved simultaneously. A mathematical model of the decision clarifies the issue.

Kleine Und Mittelständische Unternehmen Im Osten Europas: Der Markteintritt in Slowenien

After joining the EU on 1 May 2004, Slovenia had another growth spurt, and thus became for German companies an interesting new market. Until now, Slovenia had engaged primarily large companies. However, since opening up, mainly due to a growing demand for Western consumer goods, new opportunities and activities have developed for small and midsize businesses.

Weitere Themen

Auswirkungen Des Wechsels Der Rechnungslegung von Hgb Zu Ifrs Auf Die Gewinnsteuerung

This contribution discusses the theory and conceptual basis of existing empirical findings on International Financial Reporting Standards (IFRS). Empirically, there is lacking a convincing evidence of reduced profit control after a switch to IFRS.

Abhandlungen

Preispolitik Und Hedging Bei Ungewißheit*)

This paper investigates the optimal price for an export company which also has hedging of foreign currency export earnings. It is assumed that uncertainty about the exchange rate is not in the form of establishing a probability of distribution risk, but exists in the form of uncertainty. Despite high hedging costs and undistorted futures prices, there uncertainty about exchange rate futures hedging. It is shown that the consideration of this uncertainty leads to similar conclusions as to the ...

Buchbesprechungen

Branchenorientierte Unternehmensbewertung. 2., Überarbeitete Und Erweiterte Auflage

"Branchenorientierte Unternehmensbewertung," edited by Jochen Drukarczyk and Dietmar Ernst, is reviewed.

Finanzierung Und Bilanzierung in Der Bauwirtschaft. Basel Ii - Neue Vertragsmodelle - International Financial Reporting Standards

"Finanzierung und Bilanzierung in der Bauwirtschaft," by Dieter Jacob and Constanze Stuhr, is reviewed.

Unternehmensgewinne von Personengesellschaften Im Abkommensrecht Im Spannungsfeld Zwischen Art

"Unternehmensgewinne von Personengesellschaften im Abkommensrecht im Spannungsfeld zwischen Art," by K. Gschwandtner, is reviewed.

Erfolgsfaktoren Der Markenführung

"Erfolgsfaktoren der Markenführung," by Hans Bauer, Frank Huber and Carmen-Maria Albrecht, is reviewed.

Laudatio

Manfred Jürgen Matschke Zum 65. Geburtstag