The US-Dollar has depreciated noticeably since the beginning of the year 2006. This depreciation changes the competitiveness of nations and corporations. This paper briefly presents the related exchange rate risks. Subsequently, the operating exposure is discussed, as this is the relevant...

Die Arbeit befasst sich mit Anreiz-, Kontroll- und Steuerungsmechanismen bei PPP-Projekten und gibt konkrete Empfehlungen für die Gestaltung des Planungsprozesses sowie der Outputspezifikationen und Vergütungsmechanismen in PPP-Verträgen. Dabei wird die grundsätzliche Wirkungsweise des in...

Despite the known advantages of microalgae compared with other biomass providers or fossil fuels, microalgae are predominately produced for high-value products. Economic constraints might limit the commercial energetic use of microalgae. Therefore, we identify the LCCs (life cycle costs) and...

In recent years, there has been an increasing interest in Life Cycle Assessment (LCA) applied to estimate the <i>cradle-to-grave</i> environmental impact of agricultural products or processes. Furthermore, including in the analysis an economic evaluation, from the perspective of an integrated life...

The management of R&D activities has become popular among researchers. The need for changes in R&D organization and financial support brings new decision-making issues for the R&D manager. Life cycle concepts help to manage R&D in the whole perspective. The aim of this paper was to examine the...

Strategic managerial decisions have the great influence on the growing performance of the company as an accounting entity and the successfulness in its business today. Managerial decisions on the strategic level of the management are concerned with the existing internal organizational and...

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...

In a decade when environmental issues have become prominent, the significance of ‘aftercare’ has struck a chord with many stake holders in the building process. None more so than clients who are mindful of inheriting a building that will incur costs long after hand-over. Energy saving has...

To alleviate the problem of the insufficient reserves of natural gas in China, coal-based synthetic natural gas (SNG) is considered to be a promising option as a source of clean energy, especially for urban use. However, recent study showed that SNG will not accomplish the task of simultaneous...

This poster describes the integration of life cycle costing capabilities into a life cycle assessment model of greenhouse gas emissions for US swine production. Combining both tools allows for a sustainable analysis of a process to identify potential production practices which are...