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This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...
Persistent link: https://www.econbiz.de/10005059099
An imperative need has arisen to provide a Constructive push to the President Bush. American population, Corporate units, Expatriates and all nations with their currency related to US $, are not happy in the current $ dipping situation. Even the currencies of poor nations are galloping upward in...
Persistent link: https://www.econbiz.de/10005556940
At the dawn of the 21st century, the appearance of fair value accounting is often presented as, if not a revolution, at least an innovation. The present article on the history of "value" as used in German and French accounting regulations from 1673 to 1914 will show that although valuation at...
Persistent link: https://www.econbiz.de/10010905387
Die negative Entwicklung von Beschäftigung und Wachstum in Deutschland bis 1994 ist nicht allein auf konjunkturelle … Bundesministeriums für Wirtschaft und des ifo Instituts " Innovation und wirtschaftliches Wachstum in Deutschland" vom 07. Juni 1994 … zusammen. Insgeamt wurde herausgestellt, daß es wirtschaftspolitisch für Deutschland darauf ankommt, den erforderlichen …
Persistent link: https://www.econbiz.de/10005056032
The increased promotion of energy production from biomass on European and national level leads to land use conflicts on regional and local level. These conflicts appear usually in the legal planning processes during the construction of biogas plants. Whereas the steering possibilities for...
Persistent link: https://www.econbiz.de/10011266697
The architecture of governance structures for renewable energies in Germany is characterized by a duality of economic …Die Architektur der Governance-Strukturen für erneuerbare Energien in Deutschland ist durch eine Dualität von …
Persistent link: https://www.econbiz.de/10011266712
Die Energiewende und der Ausbau der erneuerbaren Energien in Deutschland befinden sich an einem Punkt, an dem neben den …The 'Energiewende' (energy transition) and the expansion of renewable energies in Germany is at a point, where, beside …
Persistent link: https://www.econbiz.de/10011266725
Die Energiewende und der Ausbau der erneuerbaren Energien in Deutschland befinden sich an einem Punkt, an dem neben den …The 'Energiewende' (energy transition) and the expansion of renewable energies in Germany is at a point, where, beside …
Persistent link: https://www.econbiz.de/10011266740
This paper proposes a new framework for studying the effects of monetary policy on business investment. Important ambiguities with the modeling of investment dynamics and interactions between real and financial decisions suggest modeling investment spending as a VAR. Based on a panel of...
Persistent link: https://www.econbiz.de/10005083170
Persistent link: https://www.econbiz.de/10005013082