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GND: 131542923


Click on a term to reduce result list Information symbol The result list below will be reduced to the selected search terms. The terms are generated from the titles, abstracts and STW thesaurus of publications by the respective author.

management controlcost accountingbusiness economicsbusiness ethicskosten erlösrechnungcontrolling konzeptionkonzeption aufgabenaufgaben instrumentesysteme kostenhigher education institutioncorporate governanceproduktion logistikskilled craftsÜbungsbuch kostenstrategisches managementhigher education reformfinancial statementproduktions kostentheoriecorporate planningethik neurobiologieproduction managementoperations researchaußeruniversitärer forschungseinrichtungenunternehmensethik hintergründehintergründe konzeptekonzepte anwendungsbereichehans ulrichablauforganisation produktionshareholder valuebetrieblichen mitbestimmungnonprofit controllingnonprofit management controleconomic ethicstelecommunications policybetriebliche investitionstheoriecorporate investment theorymanagement accountinggovernance außeruniversitärerforschung lehrestationären stationärenstationären märktenerlösrechnung controllingunternehmensrechnung controllinggestaltungskonzepte hochschulenkostentheorie grundlagengrundlagen anwendungenunternehmensführung controllingperformance incentivedecision theorystrategic managementinterest ratebilanzielle bewertunginflationsbereinigte rechnungslegungbetriebliche finanzwirtschaftcash flow
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Years of publications: 1973 - 2024

306 records from EconBiz based on author Name Information logo


1. Present bias and externalities : can government intervention raise welfare?

Kotsogiannēs, Chrēstos; Schwager, Robert;
2022
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link Link

2. How important are pocketbook voting, social preferences and expressive motives in referenda?

abstract

Economic models on voting usually assume that voters maximize their own material interests. Yet there is convincing evidence that people also tend to care about fairness and the common good. Furthermore, some voters may derive utility from the act of voting in a certain way, independent of whether their vote affects the actual outcome. To evaluate the importance of these motives, we studied voting in student referenda on whether to collectively purchase a public good, such as a regional train ticket. Most students voted in line with their pocketbook interests and reported that their own willingness to pay was more important in their vote choice than others’ willingness to pay.

Meya, Johannes; Poutvaara, Panu; Schwager, Robert;
2021
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: The PDF logo Link Link

3. Quasi-hyperbolic discounting and externalities : can government intervention improve wefare?

abstract

The recent literature has emphasized that government intervention when consumers have quasi-hyperbolic preferences ('bias for the present') over consumption is not welfare-enhancing. This paper introduces a market imperfection (which takes the form of a negative externality) and shows that government intervention is welfare-enhancing if the market imperfection is sufficiently strong or the consumers' bias for the present is weak. This conclusion holds, interestingly, even if the gocernment and the consumers share the same biased intertemporal preferences.

Kotsogiannēs, Chrēstos; Schwager, Robert;
2020
Type: Konferenzbeitrag; Conference paper; Graue Literatur; Non-commercial literature;
Availability: Link

4. Empirische Analyse : Konsequenzen für die transaktionsbezogene Gewinnaufteilung

Oestreicher, Andreas; Muntermann, Jan; Schwager, Robert; Mewes, Patrick; Palmer, Matthias; Röder, Jan; Rottner, Florian;
2020
Availability: The PDF logo

5. Academic achievement and tracking : a theory based on grading standards

abstract

We present a theory explaining the impact of ability tracking on academic performance based on grading policies. Our model distinguishes between initial ability, which is mainly determined by parental background, and eagerness to extend knowledge. We show that achievements of low ability students may be higher in a comprehensive school system, even if there are neither synergy effects nor interdependent preferences among classmates. This arises because the comprehensive school sets a compromise standard which exceeds the standard from the low ability track. Moreover, if students with lower initial ability have higher eagerness to learn, merging classes will increase average performance.

Ehlers, Tim; Schwager, Robert;
2019
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
Availability: Link The PDF logo Link

6. Bildungsföderalismus für mündige Bürger

Schwager, Robert;
2019
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link The PDF logo

7. Present bias and externalities: Can government intervention raise welfare?

Kotsogiannis, Christos; Schwager, Robert;
2022
Type: Article;
Availability: The PDF logo Link

8. Majority vote on educational standards

abstract

The direct democratic choice of an examination standard, i.e., a performance level required to graduate, is evaluated against a utilitarian welfare function. It is shown that the median preferred standard is inefficiently low if the marginal cost of reaching a higher performance reacts more sensitively to ability for high than for low abilities, and if the right tail of the ability distribution is longer than the left tail. Moreover, a high number of agents who choose not to graduate may imply that the median preferred standard is inefficiently low even if these conditions fail.

Schwager, Robert;
2018
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
Availability: Link Link The PDF logo

9. Essays on the real effects of tax reforms

abstract

In dieser Arbeit werden die realen Effekte von Steuerreformen untersucht. Die Politik nutzt häufig Steuerreformen, um realwirtschaftliche Entscheidungen von Unternehmen, wie zum Beispiel Investitionsentscheidungen, zu beeinflussen. Die zugrundeliegende Annahme ist, dass der Besteuerung eine bedeutende Rolle im Entscheidungsprozess von Unternehmen zukommt. Vor diesem Hintergrund umfasst diese Arbeit drei empirische Studien zu den realen Effekten von Steuerreformen. In der ersten Studie wird untersucht, ob eine Erhöhung der Dividendenbesteuerung, die nur körperschaftsteuerpflichtige Minderhei...

Hillmann, Lisa; Oestreicher, Andreas; Korn, Olaf; Schwager, Robert;
2021
Type: Hochschulschrift; Aufsatzsammlung; Beiträge ; Einzelbeiträge; Sammelwerk ; Graue Literatur; Non-commercial literature;
Availability: The PDF logo Link Link Link

10. Subsidizing Health-Conscious Behavior Now or Later

abstract

In a model where consumers have quasi-hyperbolic preferences, we compare immediate subsidies paid for health-conscious consumption and future subsidies rewarding good health outcome. We characterize the subsidy rates which implement the unbiased choice. These rates differ because of two countervailing effects: (1) the individual applies quasi-hyperbolic discounting to future subsidy receipts, and (2) she can use the future subsidy to partially correct her own future behavior. We further show that future subsidies result in higher costs for a government which discounts exponentially. However, this result does not necessarily hold if the government itself is formed by time-inconsistent individuals

Danilowicz-Gösele, Kamila; Schwager, Robert;
2021
Availability: Link Link

The information on the author is retrieved from: Entity Facts (by DNB = German National Library data service), DBPedia and Wikidata

Hans-Ulrich Küpper


Prof. Dr. Dr. h.c.

B: 1945 Ebingen/Württ.
Biblio: Promotionsort: Tübingen ; Professor für Betriebswirtschaftslehre

Profession

  • Economist
  • Affiliations

  • Ludwig-Maximilians-Universität München
  • Institut für Produktionswirtschaft und Controlling (München)
  • Ludwig-Fröhler-Institut für Handwerkswissenschaften
  • External links

  • Gemeinsame Normdatei (GND) im Katalog der Deutschen Nationalbibliothek
  • Bibliothèque nationale de France
  • Wikipedia (Deutsch)
  • Deutsche Digitale Bibliothek
  • NACO Authority File
  • Virtual International Authority File (VIAF)
  • Wikidata
  • International Standard Name Identifier (ISNI)


  • Publishing years

    1
      2024
    2
      2023
    2
      2021
    1
      2018
    1
      2017
    1
      2016
    3
      2015
    1
      2014
    5
      2013
    4
      2012
    13
      2011
    5
      2010
    8
      2009
    9
      2008
    11
      2007
    6
      2006
    10
      2005
    4
      2004
    9
      2003
    6
      2002
    5
      2001
    3
      2000
    5
      1999
    7
      1998
    12
      1997
    1
      1996
    11
      1995
    3
      1994
    2
      1993
    1
      1992
    2
      1991
    7
      1990
    1
      1989
    3
      1988
    1
      1986
    1
      1985
    1
      1982
    1
      1981
    3
      1980
    1
      1979
    1
      1978
    4
      1974

    Series

    1. Zeitschrift für Betriebswirtschaft / Special issue : ZfB (6)
    2. Betriebswirtschaftliche Forschungsergebnisse (6)
    3. Journal of business economics : JBE (5)
    4. Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften (5)
    5. Controlling-Konzepte (3)
    6. Münchener Wirtschaftswissenschaftliche Beiträge : BWL ; discussion paper (3)
    7. Sammlung Poeschel : betriebswirtschaftliche Studienbücher (2)
    8. Sammlung Poeschel (2)
    9. Frankfurter Betriebswirtschaftliches Forum an der Johann-Wolfgang-Goethe-Universität (2)
    10. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF / Sonderheft (2)
    11. Diskussionsbeiträge / Institut für Verkehrswissenschaft und Regionalpolitik (2)
    12. Springer eBook Collection / Business and Economics (2)
    13. Zeitschrift für Betriebswirtschaft : ZfB / Special issue (2)
    14. Uni-Taschenbücher (1)
    15. UTB (1)
    16. Gabler-Studientexte (1)
    17. Mi-Studienbibliothek Betriebswirtschaft (1)
    18. rororo-Studium (1)
    19. Rororo-Studium (1)
    20. Arbeitsbericht/Forschungsabteilung für Industriewirtschaft (1)
    21. Lehrbuch (1)
    22. Gabler Lehrbuch (1)
    23. Kostenrechnungs-Praxis / Sonderheft : KRP (1)
    24. Volkswirtschaftliche Korrespondenz der Adolf-Weber-Stiftung, Frankfurt, Main (1)
    25. Enzyklopädie der Betriebswirtschaftslehre (1)
    26. Vahlens Übungsbücher der Wirtschafts- und Sozialwissenschaften (1)
    27. Münchener betriebswirtschaftliche Beiträge (1)
    28. Betriebswirtschaftliche Schriften : BWS (1)
    29. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : Zfbf (1)
    30. Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre (1)
    31. ZfB-Special Issue (1)
    32. Vahlens Übungsbücher (1)
    33. Vahlens Handbücher (1)
    34. MI-Studienbibliothek (1)