Interest is an important issue in investment and finance theory. Despite this fact it is seldom analyzed in cost accounting. There the calculation of interest costs follows practical rules.(...)

Not only the economy but also higher education has to face competition. In this contribution it will be elaborated to what extent the forms offinancing higher education can contribute to the management of higher education.

Organisations in the non-profit render special services and don´t have to realize profit. Therefore they have different needs in comparison toprofit-oriented organisations. This paper will show how the internettechnology can be used to reach these goals.