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One of the most important goals of a business unit is creating value and wealth for its shareholders and attracting them for more investment. The success of management, and consequently the success of the business unit, is measured by the level of value created for its shareholders. Economic...
Persistent link: https://www.econbiz.de/10010148277
Persistent link: https://www.econbiz.de/10010185022
Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance. This paper questions, weather general objectives of family enterprises differ from those of non-family enterprises. Based on the hypothesis that family enterprises aim at...
Persistent link: https://www.econbiz.de/10009958048
This paper analyzes wage negotiation between firms and unions when crossparticipation exists at ownership level. We consider two shareholders and two firms: one firm is jointly owned by the two shareholders and the other is owned by a single shareholder. Labor is unionized and the firms produce...
Persistent link: https://www.econbiz.de/10009959109
Bestellung von vier Frauen in die Vorstände der DAX-30-Unternehmen im Jahr 2011 können gleichwohl nicht darüber hinwegtäuschen …: Frauen sind an den maßgeblichen wirtschaftlichen Entscheidungsprozessen in großen Unternehmen Deutschlands weiterhin kaum … beteiligt. Im Vorstand der Top-200-Unternehmen waren Frauen auch 2011 wieder mit nur drei Prozent vertreten. In den …
Persistent link: https://www.econbiz.de/10010079340
Vorstandsund fast 13 Prozent aller Aufsichtsratssitze in den Top-200-Unternehmen in Deutschland von Frauen besetzt. Dies entspricht … einem Anstieg von jeweils einem Prozentpunkt gegenüber dem Vorjahr. Bei den DAX-30-Unternehmen, die im Fokus des … Unternehmen mit Bundesbeteiligung lag der Anteil mit gut elf Prozent Frauen in den Vorständen und fast 20 Prozent in den …
Persistent link: https://www.econbiz.de/10010079513
People are the most important resource of a Software Company. Software companies especially have always had to compete for the best and brightest. Facing growing competition for the talent they need, they work harder and longer at keeping their best, developing skills internally, and always on...
Persistent link: https://www.econbiz.de/10010098102
The objective of this paper is to reflect on the consequences of the current economic and financial crisis on Corporate Social Responsibility (CSR), a concept of great importance nowadays. The core approach is the possible link between CSR and the crisis, if both elements can be combined. After...
Persistent link: https://www.econbiz.de/10009958036
This paper reviews endogenous growth theories in the light of the modern reality. It seems that economies which are similar in technologies and preferences are expected to converge to the same level of per capita income. The question "How are repetitions of financial crisis best predicted?" is...
Persistent link: https://www.econbiz.de/10009958038
In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...
Persistent link: https://www.econbiz.de/10009958080