In view of the fact that extensive tax relief measures have been envisaged for the tax reform of 2004-05, and since the economy continues its modest growth rate, the federal government decided to postpone its goal of achieving a "zero deficit" beyond 2007.

Little is known about management accounting research in Germany although the academic tradition of Controlling in Europe’s largest economy might be of interest for the international community. Therefore, the author characterizes the most important elements of Controlling research undertaken in...

This paper present a new technique in digital waveform synthesizers based on the use of the first quadrant in order to present the other three quarters. This will reduce the size of the memory locations to the quarter, and increase the number of samples per period four times in comparison with...

This paper exposes a model of controlling implementation – into a Romanian commercial society. After the present situation of the firm is analyzed the phases of controlling implementation are elaborated and then they are ready to be put in application.

Since the 1984 Banking Act and the Regulatory Reforms (Basel I, II and, in the very near future, Basel III), French and European banks have developed performance analysis systems based on the implementation of internal control, regulatory reporting, and compliance with prudential standards,...

For the Academics there is a difference between the teaching of management control and the practice of controllers. Why this distinction ? This paper shows that management control is a management performance process. The management control process is build for the managers. Controllers are...