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Florian Follert analysiert die gerichtliche Unternehmensbewertung zu Zwecken der Abfindung von Minderheitsaktionären und zeigt, dass sich die verwendeten Bewertungsmodelle weniger an der Normzweckadäquanz, sondern vielmehr an den Partikularinteressen bestimmter Akteure orientieren. Auf Basis einer empirischen Studie wird ein Ist-Zustand der spruchgerichtlichen Unternehmensbewertung ermittelt, der sich nicht mit dem theoretischen Soll-Zustand deckt. Auf Basis der Neuen Politischen Ökonomie entwirft Florian Follert einen möglichen Erklärungsansatz für diesen Befund. Die Arbeit ist insofern interdisziplinär angelegt, als sie die Betriebswirtschaftslehre und die Nationalökonomie mit der Rechtswissenschaft verbindet. Der Inhalt Die Abfindungsbemessung am Beispiel des aktienrechtlichen Minderheitenausschlusses Die Unternehmensbewertung in Wissenschaft und rechtlicher Anwendung Die Akteure der gerichtlichen Unternehmensbewertung und ihre Interessen Die Interessenarbeit im Umfeld der gerichtlichen Unternehmensbewertung Die Zielgruppen Dozenten und Studenten der Betriebswirtschaftslehre mit den Schwerpunkten Unternehmensbewertung, Wirtschaftsprüfung und Investition sowie der Rechtswissenschaft mit dem Schwerpunkt Gesellschaftsrecht Richter, Rechtsanwälte, Aktionäre, Unternehmensberater und Wirtschaftsprüfer Der Autor Dr. Florian Follert wurde von Prof. Dr. Michael Olbrich am Institut für Wirtschaftsprüfung (IWP) an der Universität des Saarlandes promoviert.

Business enterprises --- Law and economics. --- Social choice. --- Welfare economics. --- Capital market. --- Corporate Finance. --- Law and Economics. --- Social Choice and Welfare. --- Capital Markets. --- Finance.

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This is the first book to describe the entire developmental history of the human aspects of economics. The issue of “self-interest” is discussed throughout, from pre-Adam Smith to contemporary neuroeconomics, representing a unique contribution to economics. Though the notion of self-interest has been interpreted in several ways by various schools of economics and economists since Smith first placed it at the heart of the field, this is the first book to focus on this important but overlooked topic. Traditionally, economic theory has presupposed that the core of human behavior is self-interest. Nevertheless, some economists, e.g. recent behavioral economists, have cast doubt on this “self-interested” explanation. Further, though many economists have agreed on the central role of self-interest in economic behavior, each economist’s positioning of self-interest in economic theory differs to some degree. This book helps to elucidate the position of self-interest in economic theory. Given its focus, it is a must-read companion, not only on the history of economic thought but also on economic theory. Furthermore, as today’s capitalism is increasingly causing people to wonder just where self-interest lies, it also appeals to general readers.

Economics --- Welfare economics. --- Psychological aspects. --- Economic policy --- Social policy --- Behavioral economics --- Behavioural economics --- Experimental economics. --- Econometrics. --- Social choice. --- Social policy. --- Experimental Economics. --- Quantitative Economics. --- Social Choice and Welfare. --- History of Economic Thought and Methodology. --- Social Policy. --- History. --- National planning --- State planning --- Family policy --- Social history --- Choice, Social --- Collective choice --- Public choice --- Choice (Psychology) --- Social psychology --- Welfare economics --- Economics, Mathematical --- Statistics --- Methodology

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This book provides a comprehensive mathematical description and analysis of the delegate allocation processes in the US Democratic and Republican presidential primaries, focusing on the role of apportionment methods and the effect of thresholds—the minimum levels of support required to receive delegates. The analysis involves a variety of techniques, including theoretical arguments, simplicial geometry, Monte Carlo simulation, and examination of presidential primary data from 2004 to 2020. The book is divided into two parts: Part I defines the classical apportionment problem and explains how the implementation and goals of delegate apportionment differ from those of apportionment for state representation in the US House of Representatives and for party representation in legislatures based on proportional representation. The authors then describe how delegates are assigned to states and congressional districts and formally define the delegate apportionment methods used in each state by the two major parties to allocate delegates to presidential candidates. Part II analyzes and compares the apportionment methods introduced in Part I based on their level of bias and adherence to various notions of proportionality. It explores how often the methods satisfy the quota condition and quantifies their biases in favor or against the strongest and weakest candidates. Because the methods are quota-based, they are susceptible to classical paradoxes like the Alabama and population paradoxes. They also suffer from other paradoxes that are more relevant in the context of delegate apportionment such as the elimination and aggregation paradoxes. The book evaluates the extent to which each method is susceptible to each paradox. Finally, it discusses the appointment of delegates based on divisor methods and notions of regressive proportionality. This book appeals to scholars and students interested in mathematical economics and political science, with an emphasis on apportionment and social choice theory.

Social choice. --- Welfare economics. --- Social sciences—Mathematics. --- Elections. --- Econometrics. --- Social Choice and Welfare. --- Mathematics in Business, Economics and Finance. --- Electoral Politics. --- Quantitative Economics. --- Economics, Mathematical --- Statistics --- Electoral politics --- Franchise --- Polls --- Political science --- Politics, Practical --- Plebiscite --- Political campaigns --- Representative government and representation --- Economic policy --- Economics --- Social policy --- Choice, Social --- Collective choice --- Public choice --- Choice (Psychology) --- Social psychology --- Welfare economics --- Social sciences --- Mathematics.

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This open access book traces the development of sociology in Germany from the late 19th century to the present day, providing a concise overview of the main actors, institutional processes, theories, methods, topics and controversies. Throughout the book, the author relates the discipline’s history to its historical, economic, political and cultural contexts. The book begins with sociology in the German Reich, the Weimar Republic, National Socialism and exile, before exploring sociology after 1945 as a ‘key discipline’ of the young Federal Republic of Germany, and reconstructing the periods from 1945 to 1968 and from 1968 to 1990. The final chapters are devoted to sociology in the German Democratic Republic and the period from 1990 to the present day. This work will appeal to students and scholars of sociology, and to a general readership interested in the history of Germany. Stephan Moebius is Professor of Sociological Theory and Intellectual History at the University of Graz, Austria.

Sociology. --- Sociology—History. --- Europe, Central—History. --- Social choice. --- Welfare economics. --- Civilization—History. --- History of Sociology. --- History of Germany and Central Europe. --- Social Choice and Welfare. --- Cultural History. --- Choice, Social --- Collective choice --- Public choice --- Choice (Psychology) --- Social psychology --- Welfare economics --- Social theory --- Social sciences --- Economic policy --- Economics --- Social policy --- Social Sciences, general --- Sociology, general --- History of Germany and Central Europe --- Social Choice/Welfare Economics/Public Choice/Political Economy --- Cultural History --- Sociology --- History of Sociology --- Social Choice and Welfare --- German Democratic Republic --- The Frankfurt School --- The Marburg School --- German Empire --- fascism --- Weimar Republic --- Open Access --- West Germany --- theory-boom --- anti-sociology --- Marxist-Leninist --- gender turn --- hyphen sociologies --- Society & Social Sciences --- European history --- Economic theory & philosophy --- Social & cultural history

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“The volume is a most original and pioneering application of the synthesis of theories derived from the contributions of past and present economists to an empirical study of inflation in Sri Lanka. It is a compelling case study of how drawing on the elements of past and present writings may be made into illuminating theoretical narratives to apply to historical episodes in individual societies. The volume shows the value of how understanding past theories in their original contexts may be used with or without modification to make sense of happenings in our times.” ---- GC Harcourt, Emeritus Reader in The History of Economic Theory, Cambridge, 1998; Emeritus Fellow, Jesus College, 1998; Professor Emeritus, Adelaide, 1988; Visiting Professorial Fellow, UNSW Australia, 2010–2016; Honorary Professor, UNSW Australia, 2016–2022 The book provides a new conceptualisation of inflation in underdeveloped economies, through Sri Lanka’s historical experience. It outlines a general theory of nationalisms in their diverse manifestations across the world, within a historical perspective of capitalist development and underdevelopment. The book, therefore, seeks to capture the production mode holistically, within both its infrastructural and superstructural levels probing their interactions. The theoretical structure through which inflation is analysed synthesises the theory of unproductive labour and Marxian theory of prices of production with labour surplus theory of late Dr. S. B. D. De Silva in the context of underdevelopment. In this light, Professor David Laibman’s Allocation Problem is resolved within a Marxist framework to provide an operational significance to the theory and its application. In the same vein the book also provides a new theoretical interpretation of Sri Lanka’s historical development from the British period onwards through application of theories of capitalist development and surplus labour. Dhanusha Gihan Pathirana has been an Economist for nearly 10 years at Asia Capital PLC, Sri Lanka, a multinational investment bank operating within the Asian region based in Sri Lanka. Dr. Chandana Aluthge has 24 years of experience as a Lecturer in Economics at the University of Colombo, Sri Lanka and is currently a Senior Lecturer in Economics at the university. He published a number of journal articles and presented papers on issues pertaining to Finance and Economic Development in Sri Lanka. He holds a PhD in Economics from Free University Amsterdam, Netherlands.

Sri Lanka --- Economic conditions. --- Asia—Economic conditions. --- Economic policy. --- Economics. --- Welfare economics. --- Development economics. --- Asian Economics. --- Political Economy/Economic Systems. --- Social Choice/Welfare Economics/Public Choice/Political Economy. --- Development Economics. --- Economics --- Economic development --- Economic policy --- Social policy --- Economic theory --- Political economy --- Social sciences --- Economic man --- Economic nationalism --- Economic planning --- National planning --- State planning --- Planning --- National security --- Asia --- Social choice. --- Political Economy and Economic Systems. --- Social Choice and Welfare. --- Choice, Social --- Collective choice --- Public choice --- Choice (Psychology) --- Social psychology --- Welfare economics