Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...

Zwischen den International Accounting Standards (IAS) und der Steuerpolitik der Europäischen Kommission zeichnet sich eine immer deutlichere Verbindung ab. Innerhalb der EU könnten IAS über die im Juni 2002 verabschiedete EU-Verordnung zur Harmonisierung der handelsrechtlichen...

This article contains results of an empirical survey among companies of the German agribusiness. The purpose of this study was to investigate the companies' attitude towards the International Financial Reporting Standards IAS/IFRS and its implementation and status of adoption. It shows that the...

"Flexibility and heterogeneity are important topics in labour market research. Since 2004 the Deutsche Forschungsgemeinschaft (DFG) has funded a research network addressing the issue of 'Flexibility in Heterogeneous Labour Markets', which intends to uncover possibilities for fostering...

"This article uses the total population of firms, as contained in the Employee History ('Beschäftigten-Historik') of the IAB, to analyse the dynamics of employment in establishments of different size classes. This analysis is therefore the first of its kind to include all economic sectors for...

"In the context of the IAB Job Vacancy Survey (EGS) firms were asked if they had to cancel recruitment processes for open vacancies in the year of the survey because no suitable candidates were found. It remains ambiguous if this cancellation means the actual ending of the firms' recruitment...

"Two contrary effects determine how age influences access to apprenticeships: on the one hand, training companies increasingly hire older apprentices. On the other hand applicants who are too old, face difficulty in finding an apprenticeship place at all. The paper analysis the selecting...

"Flexibility and heterogeneity are important topics in labour market research. Since 2004 the Deutsche Forschungsgemeinschaft (DFG) has funded a research network addressing the issue of 'Flexibility in Heterogeneous Labour Markets', which intends to uncover possibilities for fostering...

"Im Beitrag wird die Grundgesamtheit der in der Beschäftigten-Historik des IAB erfassten Betriebe zur Analyse der Beschäftigungsdynamik in Betrieben unterschiedlicher Größe verwendet. Damit werden erstmals alle Sektoren der Wirtschaft in einer derartigen Analyse abgedeckt. Die Ergebnisse...

"It is true that participation in in-company further training has increased considerably in Germany over the past few years, nevertheless it ranks in the lower-medium range in European comparison. At the same time, the demand for skilled manpower is increasing steadily while the chances of...