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Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts
Göthlich, Stephan E. - 2007
Kostenrechnung waren regelmäßig eine Reaktion auf aktuelle Probleme und beeinflusst durch den herrschenden Zeitgeist. Anders als in …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 …
Persistent link: https://www.econbiz.de/10011558823
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Rechnet sich der Einsatz von Kleegrassilage in der ökologischen Schweinemast?
Klinkmann, Dirk; Kuhnert, Heike; Bussemas, Ralf - 2022
, Rationen und Futtermengen wurden ausgewertet und mit KTBL-Daten ergänzt. Anschließend wurden die Daten in einer Kostenrechnung …
Persistent link: https://www.econbiz.de/10013413626
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New evidence on preference utilization
Keck, Alexander; Lendle, Andreas - 2012
We analyse the degree of preference utilization in four major importing countries (Australia, Canada, EU and US) and provide evidence that preferences are more widely used than previously thought. For Australia and Canada, we have obtained a new dataset on imports by preferential regime that has...
Persistent link: https://www.econbiz.de/10010326798
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How do immigrants spend their time? The process of assimilation
Hamermesh, Daniel S.; Trejo, Stephen J. - 2010
immigrants and natives become noticeable when activities are distinguished by incidence and intensity. We develop a theory of the … costs. The theory predicts that immigrants will be less likely than natives to undertake such activities, but conditional on …
Persistent link: https://www.econbiz.de/10010269870
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Dynamic female labor supply
Eckstein, Zvi; Lifshitz, Osnat - 2009
The increase in female employment and participation rates is one of the most dramatic economic changes to have taken place during the last century. However, while the employment rate of married women more than doubled during the last fifty years, that of unmarried women remained almost constant....
Persistent link: https://www.econbiz.de/10010269438
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Inventories, lumpy trade, and large devaluations
Alessandria, George; Kaboski, Joseph P.; Midrigan, Virgiliu - 2008
Fixed transaction costs and delivery lags are important costs of international trade. These costs lead firms to import infrequently and hold substantially larger inventories of imported goods than domestic goods. Using multiple sources of data, we document these facts. We then show that a...
Persistent link: https://www.econbiz.de/10010292145
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A Firm's First Year
Abbring, Jaap H.; Campbell, Jeffrey R. - 2005
This paper determines the structural shocks that shape a firm's first year by estimating a structural model of firm growth, learning, and survival using monthly sales histories from 305 Texas bars. We find that heterogeneity in firms' pre-entry scale decisions accounts for about 40% of their...
Persistent link: https://www.econbiz.de/10010325197
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Options to Quit
Pfann, Gerard A. - 2000
This paper develops a theoretical model of a worker?s decision problem under uncertainty about the optimal separation time, when holding a representative outside offer but facing fixed costs of quitting. Implications of the model?s closed form solution are consistent with the quit behavior of...
Persistent link: https://www.econbiz.de/10010262405
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Quality of life
Dierkes, Meinolf - In: Wirtschaftswoche: das Nachrichtenmagazin für die … 27 (1973) 30, pp. 32-34/36/38
Persistent link: https://www.econbiz.de/10011294982
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Implementation of an ERP package and its effect on the management accounting system: Author's own research into enterprises in Poland
Zarzycka, Ewelina - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 85-96
ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise's management accounting system … becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on …
Persistent link: https://www.econbiz.de/10011551378