Showing 1 - 10 of 3,052
Persistent link: https://www.econbiz.de/10005048492
While anecdotal evidence suggests that interest groups play a key role in shaping immigration policy, there is no systematic empirical analysis of this issue. In this paper, we construct an industry-level dataset for the United States, by combining information on the number of temporary work...
Persistent link: https://www.econbiz.de/10005263794
The government of Rwanda has recognized that economic development in most areas would have to be the responsibility of the private sector (particularly since military and civil service employment would be reduced), but that the public sector could still have a role in promoting economic equality...
Persistent link: https://www.econbiz.de/10005591453
Persistent link: https://www.econbiz.de/10010632824
This article puts forward an explanatory model for the probability of a business having internal or external accounting … influence of differentials in skills and costs on the probability of accounting being external or internal. It shows that a …-or-buy decision depends on contextual factors such as the size of the business, training systems and accounting referential. …
Persistent link: https://www.econbiz.de/10010706122
Numerous companies in the Austrian food industry have already been certified in accordance with the ISO 9000 standards. However, the introduction of a quality management system in a company alone does not guarantee continuous improvement as required by the standard ÖNORM ISO 9001:2000. In order...
Persistent link: https://www.econbiz.de/10008800944
В статье раскрываются методические основы внедрения и развития системы контроллинга на предприятиях пищевой промышленности. Определены элементы системы...
Persistent link: https://www.econbiz.de/10011231831
Management control in training institutions is still a missing topic in theoretical and empirical management control research. Therefore the following article presents a framework of management control in training institutions based on the main terms discussed in this context. To illustrate and...
Persistent link: https://www.econbiz.de/10010995191
Der Beitrag behandelt die erst kürzlich in der Zeitschrift Die Betriebswirtschaft durch Haller (2004) aufgeworfene Frage, ob und inwiefern ein funktionierendes Qualitätsmanagement Einfluss auf die Wirtschaftlichkeit von deutschen Unternehmen nimmt. Konkret wird im Rahmen einer empirischen...
Persistent link: https://www.econbiz.de/10009646429
Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting … argued that the two dimensions of conservatism convey different information to the market about the quality of accounting … to examine the relationship between the cost of equity capital and accounting conservatism controlling for other risk …
Persistent link: https://www.econbiz.de/10005081245