Publications des institutions partenaires

S'abonner aux flux infonet economy   8481 - 8500 of 8520

Six Spaces for Global Information Systems Design

We introduce a model for information systems specification which covers the spaces of data, semantic contexts, events, objects life-cycle, integrity constraints, and operating periods. For each one of these space we define a structure and its interpretation that allow to specify this particular aspect of the system. In this approach data and event structures are independent. It is…

Institution partenaire

Université de Genève

Full Text

English / 01/01/1991

Separating small and big fish: The case of income tax evasion

This paper proposes to offer the taxpayer a choice of tax-enforcement schemes for self-selection. More specifically, the taxpayer should have the possibility of opting for the prevailing regime with a certain penalty on the evaded tax or for an alternative regime with a higher penalty on the evaded tax but a reduced tax rate. It is shown that this leads to a separation of taxpayers…

Full Text

English / 01/01/1991

Rewards Versus Penalties: on a New Policy against Tax Evasion

The theoretical analysis of tax evasion has typically concentrated on the role of Abstract penalties and on the probability of being investigated and penalized. This article introduces into the standard model of tax evasion the possibility of pecuniary rewards as an economic incentive for taxpaying. The analysis shows that introducing a reward for payment of taxes leads to a welfare…

Full Text

English / 01/01/1991

Optimal price adjustment under imperfect information

Variations in cost and demand do not have symmetrical impact on the optimal price of the imperfectly competitive firm. This asymmetry is not so important as long as information regarding both cost and demand is sufficient. However, it becomes crucially important in case of incomplete information. Usually firms have more complete or ‘harder’ information on cost than on demand. This…

Full Text

English / 01/07/1990

Integrating Concurrency and Object-Oriented Programming: An Evaluation of Hybrid

In this paper we address the effective use of the object-oriented programming approach for concurrent programming from a language design viewpoint. We present a set of requirements for the design of concurrent object-oriented languages. We then use a particular language, Hybrid, as a concrete example and examine to what extent its features meet these requirements. We identify the…

Institution partenaire

Université de Genève

Full Text

English / 01/01/1990

Embodiments of Organizational Fitness. The Viable System Model (VSM) as a Guide

Managers are facing new problems in their quest for organizational fitness. With environments of growing complexity, foresight, adaptability, and learning become critical features for a social system to survive and develop. Established models of organizational control are insufficient to cope with this proliferating complexity. The science of cybernetics provides powerful models to…

Full Text

English / 01/01/1990

Strategic Management in Tourism

This contribution applies the latest theory of business strategy to
the specific requirements of the tourist sector. The article an
alyzes the principal purpose of strategic management -
the development and the enhancement of sustained earnings poten
tials, as the prerequisite of long-term business success. Further,
it identifies the determinants of…

Full Text

English / 01/01/1989

Profit-Sharing Arrangements in a Team and the Cost of Information

The LEN-Model (referring to "linear functions", "exponential utility" and "normal distribution" as major properties of the LEN-Model) allows to study profit-sharing agreements in a team of principal and agent. First, this article describes and analyses the LEN-Model again (which was originally presented in 1987 by the same author). Second, agency costs…

Full Text

English / 01/03/1988

Tax evasion and equity: A theoretical analysis

This paper analyzes the behavior of an expected-utility maximizing tax evader who is aware of the fact that he gets some benefit in exchange for the taxes. Within this framework, the equity argument that the proportion by which a tax payer evades taxes decreases if the share in public expenditures that is for his benefit increases, cannot be confirmed unambiguously. There is,…

Full Text

English / 01/01/1988

Seiten

Le portail de l'information économique suisse

© 2016 Infonet Economy