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Arbeitnehmer haben in Deutschland das Recht zur Wahl von Betriebsräten. Betriebsräte haben gesetzliche Informations-, Konsultations- und Mitbestimmungsrechte. Die Effekte von Betriebsräten auf Produktivität und Gewinne von mittelgroßen Betrieben des verarbeitenden Gewerbes werden mit Daten...
Persistent link: https://www.econbiz.de/10009451164
This dissertation examines the relation between reported financial performance and qualitative disclosure in the research and development (R&D) disclosure setting. While the influence of performance on firms? disclosure decisions is a fundamental issue in the accounting literature, prior studies...
Persistent link: https://www.econbiz.de/10009482943
This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...
Persistent link: https://www.econbiz.de/10009484131
several factors, including, evidence of massive private sector profit making, the failure of private sector financiers to … with the goal of securing favourable profit and risk outcomes. These dynamics are illustrated with reference to the history …
Persistent link: https://www.econbiz.de/10009435322
AFRIKAANSE OPSOMMING: Verskeie navorsingsprojekte is oor die jare gedoen ten opsigte van die voorspellingsmoontlikhede van kontantvloei en winste, met teenstrydige resultate. Daar is egter weinig navorsing gedoen oor die verhouding wat tussen winste en kontantvloei bestaan. Hierdie...
Persistent link: https://www.econbiz.de/10009442203
The sugar industry in the island of St. Kitts came to a close in 2005 and so too did a long period of monoculture and possibly a culture and lifestyle of a people that affectionately refer to their country as Sugar City. Sugar was cultivated on approximately 4,500 hectares and there is now a...
Persistent link: https://www.econbiz.de/10009443321
Az elemzés szerint a Somogy megyei vadásztársaságok nyereségesek voltak. Az összköltség szignifikánsan (p0,05) befolyásolta a bevételek nagyságát. A vizsgált időtartam alatt a legnagyobb bevételi forrás (értékben, arányban) a kül-földi bérvadásztatásból, a...
Persistent link: https://www.econbiz.de/10009445927
and cost functions. Whenever profit is maximized, one is the reciprocal of the other. The cost function has not a defined … profit is zero, after all factor of production gets its share. The paper extends the cost function to several products, and …
Persistent link: https://www.econbiz.de/10009446476
ABSTRACTThe purpose of this study is to analyse the cost and profit efficiency of banksin South Africa. The cost … verysimplistic and does not provide enough insight on real profit efficiency.This research uses a stochastic frontier model to … and profitefficiencies, with the most cost efficient banks also being most profit efficient.With regard to bank size, cost …
Persistent link: https://www.econbiz.de/10009447623
Monitoring of marine reserves has traditionally focused on the task of rejecting the null hypothesis that marine reserves have no impact on the population and community structure of harvested populations. We consider the role of monitoring of marine reserves to gain information needed for...
Persistent link: https://www.econbiz.de/10009447944