In view of the fact that extensive tax relief measures have been envisaged for the tax reform of 2004-05, and since the economy continues its modest growth rate, the federal government decided to postpone its goal of achieving a "zero deficit" beyond 2007.

Little is known about management accounting research in Germany although the academic tradition of Controlling in Europe’s largest economy might be of interest for the international community. Therefore, the author characterizes the most important elements of Controlling research undertaken in...

This paper present a new technique in digital waveform synthesizers based on the use of the first quadrant in order to present the other three quarters. This will reduce the size of the memory locations to the quarter, and increase the number of samples per period four times in comparison with...