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The aim of this paper is to discuss the testing, diffusion and application of newly developed experience accounting (EA … accounting and should facilitate better resource allocation, cost control and consequently increase the efficiency in the …
Persistent link: https://www.econbiz.de/10010816756
The purpose of this study is to assess perceptions of restaurant customers and to determine the factor structure of perceived restaurant service quality. A modified DINESERV model was applied. The model was tested on the sample of 32 restaurants on the Opatija Riviera (Croatia), resulting with...
Persistent link: https://www.econbiz.de/10010838256
The present paper aims to study the application of new standard of food safety: ISO 22000:2005 in the catering industry. At the beginning the study made a comparison between ISO 22000 with the HACCP system and the ISO 9000:2000 standard, in order to identify their similarities and differences,...
Persistent link: https://www.econbiz.de/10008555574
Up to the end of World War II, the political-economic framework had been relatively similar all over Germany. However, the farm structure was different. While in both parts, the West and the East, about 90 per cent of all farms cultivated less than 20 ha and about one per cent more than 100 ha,...
Persistent link: https://www.econbiz.de/10010980660
The collapse of communism in East Germany took place alongside unification with its democratic neighbour, West Germany. This made the East German experience of the ‘transition’ - from the planned to the free-market economy - unique among that of the post-socialist states. On the one hand,...
Persistent link: https://www.econbiz.de/10004981774
Pre-reform similarities between the ex-German Democratic Republic and Czechoslovakia serve as a basis for comparing two different approaches to marketizing centrally planned economies. The GDR freed trade in goods and fixed the exchange rate first, then liberalized domestic price setting, and...
Persistent link: https://www.econbiz.de/10005789149
This research examines educational stratification cross-nationally through the context of German division and unity. Drawing on representative German Social Survey (ALLBUS) data from 1991-1998 on cohorts schooled in the 1980s and 1990s, the analysis explores educational inequality at the...
Persistent link: https://www.econbiz.de/10010538671
Die Finanzminister der 27 EU-Mitgliedstaaten haben bei ihrem Treffen am 10. März 2009 beschlossen, allen Mitgliedstaaten die Möglichkeit einzuräumen, ermäßigte Mehrwertsteuersätze unter anderem auch bei Restaurantdienstleistungen anzuwenden. Damit ist dies nunmehr für alle...
Persistent link: https://www.econbiz.de/10005048204
Die konjunkturelle Situation und Entwicklung verlief für das deutsche Gaststättengewerbe in den letzten Jahren alles andere als befriedigend. Von Jahr zu Jahr mussten neuerliche Umsatzrückgänge verkraftet werden. Die Zahl der Insolvenzen stieg in dieser Branche überproportional an. Aber das...
Persistent link: https://www.econbiz.de/10005013491
Nous proposons d'analyser l'intégration des connaissances à la source d'un avantage concurrentiel avec une approche pratique des organisations. Alors que la littérature s'est focalisée sur le transfert de connaissances et les relations entre communautés par le biais des objets frontière,...
Persistent link: https://www.econbiz.de/10008836775