infonet-economy

The demarcation between debt and equity is a long-standing core constituent of company and taxation law the world over. However, its sustainability for national and international taxation regimes is increasingly the subject of doubt. Domestic and international proposals for reform are directed towards either rendering the classification of financial instruments as equity or debt...

Auch die neuen Zahlen des Bundesamtes für Statistik für das Jahr 2011 zeigen einmal mehr: Klein- und Mittelunternehmen (KMU, Unternehmen mit weniger als 250 Mitarbeitern) mit 99,8% aller Schweizer Unternehmen dominieren anzahlmässig die Schweizer Wirtschaft. Auch arbeiten über zwei Drittel aller Beschäftigten in KMU. Dieser Umstand veranlasste die OBT AG und das KMU-HSG, gleich zwei...

Wie gelingt es Kleinunternehmen, sich im E-Commerce zu etablieren, und wie können die gängigsten Schwierigkeiten und Risiken beim Start ins Onlinegeschäft bewältigt werden?

Comment les petites entreprises parviennentelles à s'établir dans l'e-commerce et comment les difficultés et risques les plus courants peuvent ils être surmontés au lancement du commerce en ligne?

This study investigates the impact of finishing versus dropping out of college on selfesteem. Using data spanning three decades from the U.S. National Longitudinal Survey of Youth, we find that dropping out of a four-year college significantly decreases selfesteem compared to graduating. In addition, two- and four-year college graduates have significant higher self-esteem than high...

Co-marketing alliances are a sustainable source of competitive advantage, though alliances still pose significant management challenges. Little is known about which capabilities allow firms to manage ongoing co-marketing alliances. Drawing on in-depth interviews with marketing alliance managers, the authors differentiate three dimensions of co-marketing capability and develop a multi...

We integrate insights from family business and organizational ecology into the entrepreneurship field by constructing a theoretical framework that explains how the regional context impacts family and non-family start-ups in differing ways. Regional count data models based on a rich longitudinal dataset reveal that while economic factors such as population size and growth in regions...