keinesfalls die Rede davon sein, daß man bereits am Ziel angekommen sei, was die Bilanzierung und Besteuerungder Derivate angeht …

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden …

In the trend of globalization and coordination of banks, insurance and security companies, Taiwan life insurance … organization, have just been initiated in Taiwan life insurance industry recently. The issues of knowledge management have been … embedded qualitative field study among the life insurance enterprises in Taiwan. The research aims to examine the value of …

Using a system dynamic model (SDM), such as STELLA, to analyze the waste management policy is a new trial for Taiwan … past data, we found these models reasonably represent the situation in Taiwan. However, SDM can program many scenarios and …

industries are also flourishing in emerging Asian countries, such as Taiwan. According to the International Organization for … marketing industries, Taiwan ranks fifth and has awarded environmental marks to 749 companies and 3,433 pieces of products by … green product industries in Taiwan and discuss their value chain system. I analyse the data and documentation of the top 20 …

long-term franchising relationships between franchisees and franchisors among the convenience stores in Taiwan. Mailed … convenience stores’ franchisees among the four main franchisors (7-ELEVEN, Family, Hi-Life and OK) in Taiwan. The final sample …

companies in Taiwan to examine the degree to which CRM implementation impacts upon customer satisfaction and customer loyalty … are subject to the normal limitations associated with survey research, and may not be generalisable outside Taiwan. The …-related strategies. The paper has significant practical implications for companies in Taiwan. …

a worldwide phenomenon, embracing Taiwan. Most of them have involved dysfunctional behaviour incorporating earnings … study. The study examines accountants’ earnings management behaviour in quoted firms in Taiwan, and addresses a primary …