Die Dissertation wurde mit der Zielsetzung verfasst, die Bedeutung von derivativen Finanzinstrumenten f?r die Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen verbundenen Chancen und Risiken ma?geblichen...

Die effiziente betriebliche und konzernweite Implementierung der Percentage-of-Completion-Methode (PoC) stellt die Praxis vor einige Herausforderungen. Dies schließt die Auswahl der geeigneten Variante dieser Methode sowie die Verprobung der Überleitungsrechnung mit der Gewinn- und...

The New South Wales club gaming industry has existed for nearly forty years since the introduction of slot machines in 1956 and has witnessed the impact of changing legal, competitive, social, economic and technological factors on its competitiveness. Using Michael Porter's framework of...

Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved.Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are described and contrasted....

In March 2006 the Full Bench of the Industrial Relations Commission of New South Wales utilised that state?s equal remuneration principle to address the gender undervaluation of childcare work. In doing so the Full Bench explicitly rejected employer arguments that increased rates of pay for...

Regional innovation has been incorporated into planning debates broadening the view of the crucial role that networks play in regional development as vehicles of knowledge and innovation. Research in this area has focused on the effects of the 'innovative milieu' (Maillat 1991; Kogut et al. 1993;...