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Jahrzehntelang dominierte in Deutschland eine interne Finanzierung von betrieblichen Pensionszusagen durch Rückstellungsbildung. Seit dem Ende der 1990er Jahre ist jedoch insbesondere bei kapitalmarktorientierten Unternehmen ein Trend zu einer Auslagerung bestehender Pensionszusagen auf unternehmensexterne Versorgungsträger zu beobachten. Vor diesem Hintergrund untersucht der Autor in seiner …
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Diese Arbeit wurde mit dem Hochschulpreis des Deutschen Aktieninstituts (1. Preis) ausgezeichnet. Die Jury würdigte besonders die hohe Praxisrelevanz der Arbeit sowie die ausführlichen statistischen Analysen.Seit 1998 können deutsche Aktiengesellschaften den Erwerb eigener Aktien als Instrument der Finanzierungspolitik nutzen. Über hundert deutsche Gesellschaften haben bereits davon Gebrauc…
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Barrons Lets Review Regents: Algebra IIgives students the step-by-step review and practice they need to prepare for the Regents exam. This updated edition is an ideal companion to high school textbooks and covers all Algebra II topics prescribed by the New York State Board of Regents. Features include: * In-depth Regents exam preparation, including two recent Algebra II Regents exams and ans…
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