goodwill. The present paper is part of the research done in the doctoral thesis and we consider it very important to have a … goodwill both from the point of view of the accounting literature and the economic practice (regarding the evaluation and … and history, being a study focusing on the international accounting of goodwill in the past, present and future. In …

Carlin and Finch, this issue, compare goodwill impairment discount rates used by a sample of large Australian firms … opportunistically select goodwill discount rates subsequent to the 2005 introduction of International Financial Reporting Standards … (IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

Gegenstand der Arbeit ist die Bewirtschaftung von Grundwasser unter dem besonderen Aspekt der Nachhaltigkeit … staatlichen Rahmenbedingungen erforderlich sind, Nachhaltigkeit im Umgang mit Grundwasser zu sichern. Die Arbeit greift ein in der …Subject of this thesis is ground water management under special consideration of sustainability. Existing concepts for …

Nachhaltigkeit und ihrer Kommunikation für die Financial Community. Im Mittelpunkt steht die Frage, ob unternehmerische … Nachhaltigkeit trotz der Fokussierung auf Ökonomisches seitens der Financial Community wirtschaftliche Relevanz hat, indem sie zur … feststellen, dass Nachhaltigkeit vor allem in instrumenteller Hinsicht für die Financial Community Wichtigkeit besitzt. Auch wenn …

This thesis illuminates open source technology against the background of sustainability management in nonprofit … organizations (NPO). The focus of this thesis is set on the potential for a sustainability information system based on open source … was launched and examined. Only if a NPO participates in an open source a project about a sustainability information …

Germany can learn about sustainability from Lynedoch EcoVillage, South Africa, and the associated 'Sustainability Institute … 'Sustainability Innovations', the thesis offers an introduction to Everett M. Rogers' concept of the 'Diffusion of Innovations' (2003 … the Lynedoch community and to related activities of the Sustainability Institute. …