-level imports by country of origin and distinguish betweenfirm-level outsourcing of nal versus intfirmediate goods. Results indicate … that, both industry-level import competition andfirm-level outsourcing to China reducefirm employment growth and induce … skill upgrading. In contrast, industry-level imports have no e ect on Belgianfirm survival, whilefirm-level outsourcing of …

-level imports by country of origin and distinguish between firm-level outsourcing of final versus intermediate goods. Results … indicate that, both industry-level import competition and firm-level outsourcing to China reduce firm employment growth and …-level outsourcing of finished goods to China even increased firm's probability of survival. In terms of skill upgrading, the effect of …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

outsourcing service functions previously provided within the firm, performed worse. In sum, our findings support the view that … firms tend to overestimate the benefits accruing from outsourcing of services previously provided internally. …

Mit dem Outsourcing von Personalfunktionen und -prozessen wird in der Unternehmenspraxis versucht, Kosten- und … Flexibilisierungsvorteile zu generieren. Während die wissenschaftliche Auseinandersetzung zu den Determinanten von Outsourcing-Aktivitäten weit … vorangeschritten ist, sind empirische Studien zu den Wirkungen von Outsourcing allerdings noch immer selten. Insbesondere Effekte auf …

This paper analyzes the effects of trade and outsourcing on the transition probabilities of employment between sectors … labor market turnover. Increases in imports, terms of trade and, especially, in the outsourcing share negatively affect the …

sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply …