enterprises. Therefore, in this article only the gross profit, or the profitability of the gross profit are discussed. For the … year 2000, the average profitability of the gross profit of the examined enterprises amounted to 2,0 %. The profitability … on the basis of the profit before taxes was 6,4 %, the profitability of the profit on ordinary activity -9,8 %, and the …

enterprises. Therefore, in this article only the gross profit, or the profitability of the gross profit are discussed. For the … year 2000, the average profitability of the gross profit of the examined enterprises amounted to 2,0%. The profitability on … the basis of the profit before taxes was 6,4%, the profitability of the profit on ordinary activity -9,8%, and the …

Competition among health insurers is widely considered to be a means of enhancing efficiency and containing costs in … is able to counterbalance the strong position of physicians and to achieve lower costs. … MonopolKrankenversicherung kann die starke Verhandlungsposition der Ärzte ausgleichen und niedrigere Kosten durchsetzen. …

Vorteilhaftigkeit bezogen sich in der Regel auf Teilaspekte: entweder nur die Kosten- oder nur die Steuereffekte wurden untersucht … geben, wobei Kosten- und Steuereffekte gleichermaßen berücksichtigt werden. Dabei steht nicht die Frage im Vordergrund …

Transaction costs will reduce the attractiveness of the Kyoto Mechanisms compared to domestic abatement options …. Especially the project-based mechanisms CDM and JI are likely to entail considerable costs of baseline development, verification … and certification. The AIJ pilot phase and the PCF programme give indications about the level of these costs. Under …

, Selbstbeweglichkeit, Routinisierbarkeit in Verbindung mit Transaktionskosten und routinisierbaren Verkehrsmittelsets (Mobilutions … bekannten Einflussgrößen - auch die Höhe der Gesamtkosten, zusammengesetzt aus Transaktions- und monetären Kosten eine Rolle …-locomotion, quotidian routine, in com-bination with the costs of transaction and routinized means of transportation (mobilutions), are …

internal audit services and cluster this service portfolio according to transaction costs or risks associated with them … analysis of deviations between the expected and the actual performance, the second approach uses the comparison of actual costs … with costs of outsourcing solutions adjusted for the specific risks incurred. Both approaches are subject to further …