Suchergebnisse

Innovation as the driving force behind the economic growth of high‐income countries has almost exclusively been researched for the private enterprise sector. Nonproft organizations as a growing sector also have to be assessed for their contribution. They are first grouped by their different outputs (proximity to public versus private good provision). Next, for each output group fields of activities are identified, which exhibit differences in management regimes and incentive structure. This leads to hypotheses (and some empirical evidence) on innovative behavior and on barriers to innovation. The result: Their potential for contributing is far from being fully used.

Almost from the beginning of the Federal Republic of Germany in 1949, a sophisticated horizontal equalization mechanism with strong equalizing effects has existed between its states ( Länder). Its historical and social background is shown briefly, and the equalization procedure, which compares the revenue potential of each state with a rough measure of its fiscal need, is described in detail. The far-reaching equalization of state revenues that results is evaluated under distributional objectives and above all on allocative grounds: There are few incentives for states to care for their own tax base, particularly because states have no tax-rate authority which would enable them to vary their revenues from own sources.

In this paper, local government taxes on business in Britain and Germany are examined from the point of view of criteria for a 'good' local tax. The following criteria are evaluated: Ability to pay; support for national economic objectives (intranational allocation, international competition); distribution and stabilization; collection and compliance costs; local authority requirements of revenues, tax rates, stability, and response to growth; and interarea effects. Comparison of the two countries shows major deficiencies with both tax systems, as well as with many reform proposals. The recent British Green Paper is evaluated in particular and criticized for its divorce of accountability to businesses.

Fiscal equalization between communities and regional policies towards regions seem to aim at the same objective: to relieve undesirable situations in specific segments of a given regional pattern. The purpose of the paper is to show that at a closer look the objectives and instruments, but also the underlying systems of regions, and finally the notion of regional disparity differ widely between the two approaches and do not allow for an amalgamation. This is exemplified by a look at typical policies in European countries, and at the end the different role of fiscal flows in each policy is pointed out.

Einführungen -- Unternehmensforschung in Wissenschaft, Wirtschaft und Politik -- Beziehungen zwischen Mathematik und Wirklichkeit in mathematischen Modellen von empirischen Strukturen -- Numerical Aspects of Pollution Abatement Problems: Optimal Control Strategies for Air Quality Standards -- Entscheidungskriterien — Hilfe oder Hindernis beim Handeln? -- Kommunale Anwendungen -- Digitale Simulation der räumlichen Stadtentwicklung -- Ein Modell zur optimalen Wärmeversorgung in Städten durch leitungsgebundene Energieträger -- Stochastische Entscheidungsprobleme -- Entscheidungen einer Person unter Unsicherheit -- Bayesian Reliability Demonstration -- Lösungsvorschläge für stochastische Zielprogramme -- Zur Theilschen Theorie dynamischer Sicherheitsäquivalente -- Stochastische Programmierungsmodelle als Vektormaximumprobleme -- Langfristige Planung -- Ein Modell für die strategische Zielsetzung und Ressourcen-Zuteilung in divisional gegliederten Unternehmen -- Mehrstufige Planung einzelner Produkte und Projekte bei Unsicherheit -- Prospective Planning. A Praktical Application in Defense -- Lagerhaltung -- Die stationäre Behandlung von Mehr-Produkt LagerhaItungsmodellen -- Sinusoidal Functions for Inventory Control Models -- Spezielle Aspekte der mathematischen Programmierung -- Pseudokomplementärverfahren (Zusammenfassung) -- Ein Algorithmus zur Konstruktion von Stromzirkulationen in Netzen -- Über die Lösung des dreidiménsionalen Transportproblems -- Zur multiparametrischen linearen Programmierung -- Zur Lösung eines Zwei-Stufen-Risiko Modells der stochastischen linearen Optimierung -- Betriebliche Probleme -- Ein Simulationsmodell zur integrativen Unternehmensplanung -- The Effects of the Insurees' Decisions on the Insurers' Profit -- A Decision Theoretic Approach to the Design and Analysis of Industrial Experiments — An Application -- Zur optimalen Gleitzeitregelung bei stossweisem Arbeitsanfall -- Ein Simulationsmodell für den Instandhaltungsbereich -- Makroökonomische Anwendungen -- Zwischenbericht über eine Analyse des Zusammenhanges zwischen Brief- und Fernsprechverkehr im Bereich der Deutschen Bundespost -- Stochastische Prozesse und makroökonomische Konjunkturtheorie -- Dynamische Aspekte der Aktivitätsanalyse -- Zur Existenz von Produktionsfunktionen -- Erweiterungen des Open Expanding Economy Model -- Stopp-Probleme und Markoff-Modelle -- Linear Programming Algorithms for the Deterministic Discrete Dynamic Programming Problem -- Über Stop-Probleme bei diskreten Markoff-Ketten -- Classifying the States of a Finite Markov Chain -- Optimales Stoppen von endlichen Markoff-Ketten -- Prognose- und Schätzverfahren -- Die Bedarfsanalyse als Hilfsmittel für technisch-wirtschaftliche Planungen -- Marginal Utility in the Economization of Power Series -- Spektralanalytische Untersuchungen von Aktienkursentwicklungen -- Investitionsentscheidungen -- The Use of Simulation in the Evaluation of Alternative Designs and the Forecasting of Revenue for High Investment Transport Service Facilities -- Probleme der Fertigung -- Heuristische Methoden zur Arbeitsangleichung bei Fliessbändern -- An Algorithm for the Line Balancing Problem -- Ganzzahlige Programmierung -- Modifikationen von Cutting-Plane-Methoden der ganzzahligen Optimierung -- Autorenverzeichnis.