The European Commission, Communication from the Commission on 2.7.2002, defined CSR as the voluntary integration, by enterprises, social and environmental concerns in their operations and relationships with partners. The EU commitment to ethical management as a way to integrate the culture of...

The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

In den letzten Jahren haben sich die Ausgründungen aus wissenschaftlichen Einrichtungen zu einem beachtlichen ökonomischen und innovationspolitischen Phänomen entwickelt. Akademische Spin-offs gelten - neben Lizenzen, Patenten, Kooperations- und Beratungstätigkeiten - als ein wichtiger...

Viele kleine und mittlere Unternehmen (KMU) können Forschung und Entwicklung (FuE) nicht allein aus Eigenmitteln finanzieren. Die Fremdfinanzierung risikoreicher FuE-Projekte mit Krediten ist ihnen aber auch nur begrenzt möglich. Die Förderprogramme des Bundes, der Länder und der EU sind...

Die Innovationspolitik für den Mittelstand ist insbesondere auf den Wissenstransfer zugunsten der geförderten kleinen und mittleren Unternehmen ausgerichtet, einmal durch die Förderung von Projekten mit mehreren Partnern, zum anderen durch die Förderung von Netzwerken. Damit soll der...

Leybourne et al. (1998) have proved the possibility of a `converse Perron phenomenon' when conventional Dickey-Fuller tests are applied to deter-mine the order of integration of a time series. That is, if the true generating process is I(1) but with a break, frequent spurious rejections of the...

This paper tests the Purchasing Power Parity Theory of Exchange Rates dealing with Argentinean data for the period 1900-2006. This is equivalent to testing if the Real Exchange Rate is a stationary variable or if its components (the nominal exchange rate and the relative prices) are...

This study examines the relationships between the employment and foreign direct investment (FDI) in Malaysia. The Malaysian government continues to put efforts in attracting more FDI inflows as it seems that FDI plays a major role in the economic development of Malaysia. Besides, there is...

Uncovered interest rate parity (UIRP) provides a crucial theoretical concept for many models in international finance and international monetary economics. Using quarterly data span from 1998Q1 to 2010Q3, we run conventional regressions (OLS) and simple GARCH analysis on UIRP for the case of...

This study considers financial performances of commercial banks of Turkey in the period of 2003 and 2010. The financial performance of banks is measured using an indexing model developed in this study. The model considers fundamental performance characteristics of banks and chooses related...