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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
Persistent link: https://www.econbiz.de/10009327989
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 article raises the problem of environmental management in Germany. Its main research field is focused on … among companies dealing with various aspects of global economic and environmental issues. The article underlines Germany … companies and organisations. The high rate of ISO 14001 implementations (4,877 in the end of 2007) gives Germany the fourth rank …
Persistent link: https://www.econbiz.de/10011274796
results are compared to the results of a numerical approach based on climate policy in Germany. Findings – The study shows …
Persistent link: https://www.econbiz.de/10008471782
The article raises the problem of environmental management in Germany. Its main research field is focused on … among companies dealing with various aspects of global economic and environmental issues. The article underlines Germany … companies and organisations. The high rate of ISO 14001 implementations (4,877 in the end of 2007) gives Germany the fourth rank …
Persistent link: https://www.econbiz.de/10009131303
of the River Elbe in Hamburg, Germany. The Elbe River catchment area is described and an overview of the Hanseatic City …
Persistent link: https://www.econbiz.de/10008461297
of the River Elbe in Hamburg, Germany. The Elbe River catchment area is described and an overview of the Hanseatic City …
Persistent link: https://www.econbiz.de/10005754005
Das ifo Institut hat im Auftrag des Umweltbundesamts die Teilnehmer am ifo Konjunkturtest nach ihrer Einschätzung einer »grünen Transformation« der Wirtschaft befragt. Eine grüne Wirtschaft erfordert Produkte, Produktionsprozesse und Dienstleistungen, die dazu beitragen, die wirtschaftliche...
Persistent link: https://www.econbiz.de/10010595379