The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

In den letzten Jahren haben sich die Ausgründungen aus wissenschaftlichen Einrichtungen zu einem beachtlichen ökonomischen und innovationspolitischen Phänomen entwickelt. Akademische Spin-offs gelten - neben Lizenzen, Patenten, Kooperations- und Beratungstätigkeiten - als ein wichtiger...

Viele kleine und mittlere Unternehmen (KMU) können Forschung und Entwicklung (FuE) nicht allein aus Eigenmitteln finanzieren. Die Fremdfinanzierung risikoreicher FuE-Projekte mit Krediten ist ihnen aber auch nur begrenzt möglich. Die Förderprogramme des Bundes, der Länder und der EU sind...

Die Innovationspolitik für den Mittelstand ist insbesondere auf den Wissenstransfer zugunsten der geförderten kleinen und mittleren Unternehmen ausgerichtet, einmal durch die Förderung von Projekten mit mehreren Partnern, zum anderen durch die Förderung von Netzwerken. Damit soll der...

The European Commission, Communication from the Commission on 2.7.2002, defined CSR as the voluntary integration, by enterprises, social and environmental concerns in their operations and relationships with partners. The EU commitment to ethical management as a way to integrate the culture of...

The weight of the housing tenancy market in Spain is very low. It is frequently argued that an ineffective judicial system, implying a cumbersome procedure to evict a non-paying tenant or simply requiring a long period to execute a decision, may be an important determinant of the tenancy...

In modern era, stress at workplace is a component of employees’ and organizations’ daily routine. The current research intends to study the gender differences as far as the ways that stress is witnessed in the workplace is concerned. Participants in this study were 231 Greek adults, employed...

This paper extensively reviews relevant literature on the complex and multidimensional nature and measure of effectiveness. After analyzing 15 perspectives on organizational effectiveness, it recommends that managers should appreciate the challenges inherent in striving for effectiveness...

Most of the people working in organizations requiring employee-customer direct interaction are facing different kinds of stress. Many of the stresses are related to their work such as target completion, pressure of providing best facilities to the customers. In addition to physical facilities...