The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...

Examines the social consequences of restructuring and investigates the role social dialgue can play in finding socially responsible ways to mitigate the effects of restructuring. Includes brief comparisons with the banking and financial services industry, postal services and public utilities.

Drawing on the experience of semi-industrialised countries in technological accumulation, discusses how developing countries can take better advantage of foreign technology. Considers in particular how domestic technological capabilities and skills can be mobilised.