1,948 research outputs found

    Die Bedeutung des steuerlichen Verlustrücktrags für die Rentabilität und das Risiko von Investitionen

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    Die Bedeutung des steuerlichen Verlustrücktrags für die Rentabilität und das Risiko von Investitionen / Lutz Haegert ; Rainer Kramm. - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 29. 1977. S. 203-21

    Der Einfluß von Ertragssteuern auf die Vorteilhaftigkeit von Investitionen mit unterschiedlichem Risiko

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    Der Einfluß von Ertragssteuern auf die Vorteilhaftigkeit von Investitionen mit unterschiedlichem Risiko / Lutz Haegert ; Rainer Kramm. - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. N.F. 27. 1975. S. 69-8

    POLICY SPACE: WHAT, FOR WHAT, AND WHERE?

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    The paper examines how developing countries can use existing policy space, and enlarge it, without opting out of international commitments. It argues that: (i) a meaningful context for policy space must extend beyond trade policy and include macroeconomic and exchange-rate policies that will achieve developmental goals more effectively; (ii) policy space depends not only on international rules but also on the impact of international market conditions and policy decisions taken in other countries on the effectiveness of national policy instruments; and (iii) international integration affects policy space through several factors that pull in opposite directions; whether it increases or reduces policy space differs by country and type of integration.

    Characterization of functionalized calcium carbonate as a new pharmaceutical excipient

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    Excipients are indispensable functional components, which are used to develop innovative, robust, and reproducible formulations with good patient compliance due to optimized plasma concentrations and less side effects. Nowadays, new excipients have to show a multifunctionality in order to be used for unique applications that are not feasible with existing excipients. This multifunctionality can be achieved by co-processing excipients, where undesirable properties of an excipient are masked, favorable attributes are retained, and new properties supplement the substance. The main aim of this thesis was to map the applicability of such a co-processed novel excipient, FCC, in the field of pharmaceutical technology. The results of the mechanistic study showed that the attributes of FCC present a striking success in the field of excipient research. FCC-based tablet formulations had mechanical properties equal or superior to those of conventionally used excipients such as microcrystalline cellulose (MCC), mannitol, or calcium carbonate. FCC tablets with high tensile strength and high porosity were obtained already at low compressive pressures. The key factor for the outstanding performance of FCC was the lamellar structure of the particle, which formed a porous meshwork (intraparticle porosity), resulting in a high specific surface area available for particle bonding. The limitations of poor flowability and high bulk density of FCC powder during direct compression were overcome by granulation. FCC granules prepared by roller compaction showed excellent flowability and reduced bulk volume, whereas all the outstanding properties of the powder, such as compactability and compressibility, were preserved. The dry granulation process converted FCC into a suitable form for scale-up processes on high-throughput tablet presses. Roller compaction is the process of choice if porosity and high surface area of FCC particles have to be preserved during granulation process. On the examplary model of direct compressed ODTs, the applicability of FCC was investigated. ODTs containing FCC were produced by direct compression. Owing to the lamellar structure, FCC was able to overcome the limitation of insufficient hardness during the production of highly porous ODTs. These findings could revolutionize the production of ODTs and hence open up new vistas. To protect the valuable findings, a patent was applied for the production of ODTs made of FCC. The characterization of co-processed FCC revealed a promising new pharmaceutical excipient with a broad range of applicability. Applicability of FCC seems to be of particular interest for formulations that are characterized by high porosity, high tensile strength, or both. This is the case, amongst others, for ODTs, carriers, adsorbents, floating tablets, effervescent tablets, controlled-released formulations, ultra hard tablet (UHT), and cushioning agents

    Der Einfluß von Ertragsteuern auf die Vorteilhaftigkeit von Investitionen mit unterschiedlichem Risiko

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    Der Einfluß von Ertragsteuern auf die Vorteilhaftigkeit von Investitionen mit unterschiedlichem Risiko / Lutz Haegert ; Rainer Kramm. - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. N.F. 27. 1975. S. 69-8

    Coat Cooke & Joe Poole | Coat Cooke & Rainer Wiens: Reviews

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    Coat Cooke album reviews by Randy Raine-Reusch. Coat Cooke (sax); Joe Poole (drums); Rainer Wiens (guitar)

    Robert Rainer and Claud Garner

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    Author Claud Garner, right, autographed copies of his second novel while discussing a tour of other Southwest cities with Robert Rainer, representing his publisher, Creative Age Press. Published in the Fort Worth Star - Telegram morning edition, September 29, 1950.https://mavmatrix.uta.edu/specialcollections_startelegram1950s/6596/thumbnail.jp

    Quantum chemistry of 2D-nanomaterials : investigation of graphene, hBN and α-borophene on SiO2 (001)

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    Author: Felix Rainer Serafin Purtscher, BScMasterarbeit University of Innsbruck 202

    Quantum chemistry of 2D-nanomaterials : investigation of graphene, hBN and α-borophene on SiO2 (001)

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    Author: Felix Rainer Serafin Purtscher, BScMasterarbeit University of Innsbruck 202

    AN OVERVIEW OF MAJOR SOURCES OF DATA AND ANALYSES RELATING TO PHYSICAL FUNDAMENTALS IN INTERNATIONAL COMMODITY MARKETS

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    The debate on whether price movements in commodity markets are determined by changes in physical supply and demand fundamentals or by the speculative effects of financial investors seems to find some element of agreement on one particular point: the need for increased transparency and improved information on futures markets and physical commodity markets. This discussion paper provides an assessment of the current situation with regard to availability of information on physical commodity markets, pointing to some of the existing information gaps and areas for improvement. The paper presents a comprehensive account of the different information sources for physical commodity markets (including their websites), and could therefore be considered a practical information tool in itself, of use to different stakeholders interested in knowing about developments in these markets.
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