10,440 research outputs found

    The First Differential of the Functor "Algebraic K-Theory of Spaces"

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    In his "Algebraic K-theory of topological spaces II" Waldhausen proved that his functor A(X) splits: There is a canonical map from the stable homotopy of X which has a retraction up to weak equivalence. We adapt Waldhausen's proof to obtain a calculation of the Differential (in the sense of Goodwillie's "Calculus I") of A(X) at any path-connected base space.Comment: The calculation of the differential in Section 7 contains a mistake and it is not clear if the statement hold

    Note on the injectivity of the Loday assembly map

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    Out of sight, out of mind - the state of mental healthcare in prison

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    Out of sight, Out of mind - The state of mental healthcare in priso

    The German employment protection act: How does it work in company practice?

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    The article describes the manner in which in companies make decisions about dismissals. It begins with the presentation of a number of theories, which attempt to depict the complexity of the employment relationship. This is followed by the presentation of the legal framework and the various options for action at the respective levels. The third section draws together empirical data that illuminates the relevance of the various steps involved in the termination of the employment relationship. It shows that the prevalent assumptions that companies hold regarding the effects of the KSchG are unfounded. --Employment Protection Legislation,Dismissal,Severance Payment

    Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance

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    Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case. Using an experimental approach, we examine whether framing the tax payment decision as income tax or consumption tax influences compliance. We find that median compliance is 10.2 percentage points higher in the income tax framing. Further, we find that subjects' reaction to a change in tax rates is comparable, but reaction towards a change in detection rates is higher in the consumption tax scheme. We conclude that behavioral patterns should be taken into account when drawing conclusions about the direct-indirect tax mixComparative analysis of tax systems ; behavioral public finance ; optimal tax mix ; noncompliance ; framing
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