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Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …
Persistent link: https://www.econbiz.de/10009483797
We are currently witnessing major changes in production systems, diversification and service delivery as well as business models. A new concept was introduced approx. 6 years ago - Industry 4.0. or The Fourth Industrial Revolution. This new concept refers not only to industrial branches, but...
Persistent link: https://www.econbiz.de/10011971424
centuries. For the analysis of historical business cycles, the widely used methodology of historical national accounting is … national accounting shows. The finding for the U.S. business cycle is that relaxing the assumption of constant structural …
Persistent link: https://www.econbiz.de/10009467153
The aim of this doctoral thesis is to look at the worldwide relevance of high-value patents granted in Germany between the enactment of the first nationwide German patent law in 1877 and 1932. This patent act enabled both, national and foreign patentees to reap the fruits of their intellectual...
Persistent link: https://www.econbiz.de/10009475340
first chapter examines the successive waves of technological progress during the German industrialization. It discusses the … Fortschritts während der deutschen Industrialisierung. Es diskutiert die Austeilung der Patente über Industrien und über Gebiete …
Persistent link: https://www.econbiz.de/10009475363
Die Industrialisierung ist mittlerweile auch in der Softwarebranche angekommen. In dieser Arbeit wird ein Modell … vorgestellt, das eine Einstufung der verschiedenen Auspr?gungen der Industrialisierung in der Anwendungsentwicklung erm … Industrialisierung in der Entwicklung von Anwendungen zu ermitteln. Das Ergebnis dieser Ermittlung dient dem Unternehmen als Basis f …
Persistent link: https://www.econbiz.de/10009484814
Weiterentwicklung eigener Techniken angewendet. Die japanische Industrialisierung ging somit mit einem langfristigen Wissens- und … bezeichnet werden. Die Industrialisierung Japans muss vielmehr in ihrer historischen Kontinuit?t und den historischen Kontexten … Wissens in Japan beitrugen und somit die Industrialisierung Japans in gro?em Ausma? unterst?tzten. Vor diesem Hintergrund …
Persistent link: https://www.econbiz.de/10009484956
In form of a qualitative single case study this thesis examines what people from industrialized countries such as Germany can learn about sustainability from Lynedoch EcoVillage, South Africa, and the associated 'Sustainability Institute', a non-profit trust based at and operating from Lynedoch...
Persistent link: https://www.econbiz.de/10009461026
) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the … that there are still substantial differences between these twosets of accounting standards. No such study was conducted in …
Persistent link: https://www.econbiz.de/10009442224
~making is madeeasier.The curriculum of the CPUT subject 'Accounting for Marketers' may not meet therequirements of SMEs. It is … marketing studentspertaining to the SUbject 'Accounting for Marketers' in practice and to comparing the syllabiused in education … enable the researcher to makerecommendations regarding the 'Accounting for Marketers' syllabi.The main purpose of the study …
Persistent link: https://www.econbiz.de/10009447153