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Analytical Optimal Control Theory as Applied to Stochastic and Non-Stochastic Economics.
This paper demonstrates the impact of changes in option pricing model variables used in the Black-Scholes Option Pricing Model [BSOPM] on the valuation of compensation expense SFAS 123R. We provide ...
We analyze a two period model of temptation for a finite choice setting. We formalize the idea that temptation depends only on the most tempting alternatives and provide two representations of...
FASB recently adopted the economic entity theory for the consolidation of goodwill and non-controlling interests. The proposed economic entity theory recognized the fair value of the acquired compan...
Mikhail Ivanovich Tugan-Baranovsky (1865-1919) was one of the pléiade of Russian (Ukrainian) fin-de-siècle economists who made a significant impact not only on Russian but also on world economic and s...
In this article, the contributions of three economists, Takata Yasuma, Shibata Kei, and Aoyama Hideo who taught at the Kyoto University are discussed from the point of view of the development of the g...
This paper develops a formal economic theory that is mainly proposed to explain and study the Easterlin paradox — a puzzle at the heart of our lives: average happiness levels do not increase as countr...

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