Die Mehrwertsteuer (Umsatzsteuer) ist die Steuer mit dem größten Steueraufkommen. Für sie gibt es noch keinen Steuerfreibetrag. Ein "Mehrwertsteuerfreibetrag" ließe sich auf dem Wege einer "Negativen Mehrwertsteuer" realisieren. Diese orientiert sich an dem Konzept der "Negativen...

Individual wages differ substantially across regions and cities within Germany. Based on this observation, the thesis aims to shed light on the causes and the underlying microeconomic mechanisms responsible for regional differences in labor productivity. It takes the notion of local human...

This research was initiated in the belief that new product development requires the integration of diverse knowledge located in different units or organizations. In recent decades, evolutionary scholars have emphasized the importance of coherent systems and regional scientists have highlighted...

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical...

In the article hereby we analyse the matrix method of analysis of the risks for fraud and error at the level of the procurement-payments cycle. The risk of presentation of certain fraudulent information regarding the accounts of the procurement-payments cycle becomes more and more accentuated in...

The audit practice is increasingly heading towards a generalisation of this field that does not seem to have a direct connection with the accounting system of economic entities. We live in a very active period for the business world, in which the performances of the economic entity are...

Die Liberalisierung leitungsgebundener Wirtschaftszweige (Elektrizität, Erdgas, Telekommunikation) erfordert die wirksame Entflechtung ("Unbundling") des weiterhin bestehenden natürlichen Monopols der Leitungsnetze von den übrigen, im Wettbewerb stehenden Aktivitäten des Unternehmens. Eine...

Online price comparison agents (shopbots) allow consumers toinstantaneously receive price and other information from many onlineretailers. Online consumer clickstream data from ComScore Inc.demonstrate that consumers are increasingly using shopbots to conductsearch. This phenomenon raises such...

The purpose of this paper is to report on a study based around a commercial facilities management (FM) service provider's creation of an internal benchmark of how services for an acute hospital perform in terms of service quality. Principally, the paper discusses the emergence and significance...

While Information services function’s (ISF) service quality is not a new concept and has received considerable attention for over two decades, cross-cultural research of ISF’s service quality is not very mature. The author argues that the relationship between cultural dimensions and the...