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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...
Persistent link: https://www.econbiz.de/10005063025
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...
Persistent link: https://www.econbiz.de/10005098355
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...
Persistent link: https://www.econbiz.de/10005039044
possibility also exists at the Institute for Social Research (ISR) of the University of Michigan in Ann Arbor, MI, USA. This …
Persistent link: https://www.econbiz.de/10010963716
exists at the Institute for Social Research (ISR) of the University of Michigan in Ann Arbor, MI, USA. This report describes …
Persistent link: https://www.econbiz.de/10010963732
"This paper contributes to the literature on the impact of immigrants on native female labour supply. By segmenting the market by educational levels, we are able to investigate which nativeborn women are more affected by an increase of low-skilled immigrants working in the household service...
Persistent link: https://www.econbiz.de/10010963759
Presents the Block-Roberts methodology for measuring labour standards, highlighting its relativism (does not rely on a universal benchmark like ILO Conventions) and its politically feasible benchmark (at least one jurisdiction enacted). Comparing the US with Canada and the EU, resp., determines...
Persistent link: https://www.econbiz.de/10010965687
, France and Switzerland, drawing lessons for the USA - outlines trends in the number of seasonal workers and other workers …
Persistent link: https://www.econbiz.de/10010965694
Persistent link: https://www.econbiz.de/10010965709
with USA. Discusses technical aspects of rice processing and modes of technology acquisition and outlines training and …
Persistent link: https://www.econbiz.de/10010965723