Publications des institutions partenaires
Error and fraud in wholesale funds transfers : U.C.C. article 4A and the UNCITRAL harmonization process
Institution partenaire
English / 01/01/1991
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
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...
Institution partenaire
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...
Institution partenaire
English / 01/01/1991
Labor, Corporatism, and Industrial Policy: The Swedish Case in Comparative Perspective
Institution partenaire
English / 01/01/1991
Review of "Karl H. Borch: Economics of Insurance"
Institution partenaire
English / 01/01/1991
Construing Organizational Texture in Young Entrepreneurial Firms
Institution partenaire
English / 01/11/1990
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...
Institution partenaire
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
English / 01/01/1990
The conceptual definition of a crisis management system CMDSS for evaluating acceptable countermeasures to reduce ingestion dose after an accidental release of radioactivity
Institution partenaire
English / 01/01/1990
The Politics of New Technology and Job Redesign: A Comparison of Volo and British Leyland
Institution partenaire
English / 01/01/1990
The Organizing of Young Technological Firms: Creating and Integrating
Institution partenaire
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...
Institution partenaire
English / 01/01/1990
General presentation of the Swiss social security system
Institution partenaire
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...
Institution partenaire
English / 01/01/1989
Collective agreements and industrial peace in Switzerland
Institution partenaire
English / 01/01/1989
The use of Multi-Criteria Analysis (MCA) for evaluating feasible countermeasures after an accidental release of radioactivity
Institution partenaire
English / 18/03/1988
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...
Institution partenaire
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,...
Institution partenaire
English / 01/01/1988
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