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Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard

Peter, Winter - Volkswirtschaftliche Fakultät, … - 2005

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

A PUSH TO GEORGE ( IN ) BUSH

DR.VSR.SUBRAMANIAM - EconWPA - 2005

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

The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting

Richard, Jacques - Université Paris-Dauphine (Paris IX) - 2005

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

Deutschland braucht Innovationen - Anmerkungen zu einem Symposium des Bundesministeriums für Wirtschaft und des ifo Instituts

Reinhard, Michael - In: Ifo Schnelldienst 47 (1994) 21, pp. 24-25

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

Poland's agriculture: serious competitor or Europe's poorhouse? Survey results on farm performance in selected Polish voivodships and a comparison with German farms

Petrick, Martin - Leibniz-Institut für Agrarentwicklung in … - 2001

The aim of this paper is to present an analysis of farm-level data collected in a survey of 464 Polish farms in 2000. Performance indicators of farms in three Polish voivodships are compared with farm accountancy data from two German Länder. The results show that Polish farms were much less...

Persistent link: https://www.econbiz.de/10008526836

Makroökonomische Rahmenbedingungen und die Einkommensverteilung: Welchen Einfluss hat die Finanzkrise?

Berthold, Norbert; Brunner, Alexander; Zenzen, Jupp - Wirtschaftswissenschaftliche Fakultät, Bayerische … - 2010

untersuchen. Auf Basis des sozio-ökonomischen Panels (SOEP) analysieren wir erstmalig diesen Zusammenhang für Deutschland. Dabei … erwarten, dass die Finanzkrise eine dämpfende Wirkung auf die Einkommensungleichheit in Deutschland haben wird. … socio-economic panel (SOEP) we make a we make a first attempt to measure these effects for Germany. We find only little …

Persistent link: https://www.econbiz.de/10008531793

Rückgang der Bevölkerung – Zunahme der Pflegefälle Divergierende Entwicklungen in Deutschland bis 2050

Bomsdorf, Eckart - In: AStA Wirtschafts- und Sozialstatistisches Archiv 4 (2010) 1, pp. 3-18

Persistent link: https://www.econbiz.de/10008486611

Venture capital programmes in the UK and Germany: In what sense regional policies?

Sunley, Peter; Klagge, Britta; Berndt, Christian; … - In: Regional Studies 39 (2005) 2, pp. 255-273

Sunley P., Klagge B., Berndt C. and Martin R. (2005) Venture capital programmes in the UK and Germany: in what sense … UK and Germany have been constructed as regional policy interventions. It begins by explaining two justifications for …

Persistent link: https://www.econbiz.de/10005457677

Spatial policies for regional sustainable development: A comparison of graphic and textual representations in regional plans in England and Germany

Duhr, Stefanie - In: Regional Studies 39 (2005) 9, pp. 1167-1182

representations in regional plans in England and Germany, Regional Studies 39 , 1167-1182. Cartographic representation in strategic … plans in England and Germany were analysed to identify the extent to which sustainable development has been translated into …

Persistent link: https://www.econbiz.de/10005457938

Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany

Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 2 (2004) 3, pp. 15-22

Persistent link: https://www.econbiz.de/10004964373