Normzweck und Anwendungsbereich -- Grundprinzipien der Bilanzierung -- Bewertung -- Besonderheiten der Bilanzierung von Vergütungssystemen bei Ausgleich durch Eigenkapitalinstrumente -- Vergütungssysteme mit Barausgleich.

"German and European immigration policies have only recently begun to cope with the inevitable: growing labor demand in the face of high unemployment and a shrinking labor force due to demographic change. Despite the implementation of Germany's first immigration act and several European...

Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal...

Sebastian Dullien gives a novel explanation for unemployment and inflation in the Euro-Zone. He argues that unemployment stems from a lack of co-operation between unions and monetary authorities: In an economy with endogenous money as EMU, wage setters are responsible for price stability while...

This book provides new evidence on the magnitude and sources of pay inequalities between women and men in European countries and New Zealand on the basis of micro data. Particular attention is devoted to job access and workplace practices, promotions and wage growth, sectoral affiliation and...

Amarjit Kaur examines wage labour's role in economic growth and change in Southeast Asia since 1840. Her study focuses on globalization; the international division of labour and how transnational economic processes shaped and continue to shape labour systems. There are five main themes - labour...

1 Overview -- Part 1: Theory -- 2 Flatter Wage Profiles and Reduced Lifetime Employment: A Simple Formalization -- 3 Ranking and Long-term Unemployment in a Model with Efficiency Wages -- Part II Evidence -- 4 Testing the Dual Structure of the Japanese Labor Market -- 5 Duration Dependence of...

Introduction -- Chapter One: The Rural–urban Division -- Chapter Two: Literature Review -- Chapter Three: Policies and Institutions Concerning Resource Flow -- Chapter Four: Methodology -- Chapter Five: Peasants’ View -- Chapter Six: Officials’ View -- Chapter Seven: Quantitative Results...

1. Introduction,- 2. Theories of Discrimination -- 3. The Development of the Printing Industry: Workers' and Employers' Organisation -- 4. Missed Opportunities: The Failure of Union Solidarity in the Struggle for Control of the Labour Process -- 5. Gender or Skill: The Continuation of Segregated...

This Handbook incorporates a variety of disciplines and approaches in order to provide a comprehensive and authoritative examination of the issues that result from increasing age diversity at work. Despite interest in this area exploding over the past few years amongst academics, practitioners...