Prof. Dr. Ferdinand Dudenhöffer, Fachhochschule Gelsenkirchen, beschäftigt sich in seinem Kommentar mit der Frage nach der Höhe des Auslandsanteils an den Fertigungskosten bei einigen deutschen Automobilherstellern. Dabei beschäftigt er sich insbesondere mit dem Porsche Cayenne. Er zeigt,...

Die größte deutsche Industriegruppe, die Automobilindustrie, durchlief in den letzten zehn Jahren einen dynamischen Wachstumsprozess, ihr Anteil am Output des Verarbeitenden Gewerbes nahm dementsprechend deutlich zu. Überlagert war diese Entwicklung von einer Reihe struktureller...

Die Entwicklung und Produktion von Lithium-Ionen-Batterien für Fahrzeuganwendungen hat für die Automobilindustrie strategische Bedeutung. Ausschlaggebend für den neuen Markt für Batteriespitzentechnologie ist die Nachfrageentwicklung für Mild-, Voll- und Plug-in-Hybridfahrzeuge sowie für...

In recent years, the quality of taxable person in respect of added value for natural persons has raised vivid discussions, especially in terms of real estate transactions made by such persons. In what follows, we intend to shape the scope of those activities which, being performed by the natural...

The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining inductive with deductive type of research,...

The Bata Company became the largest and thriving global enterprise of the 20s and 30s, during the decades of economic crises. Why could Bata prosper when everybody around was contracting, laying people off and passively waiting for governmental bailouts and handouts? Our answer lies in the...

The e-commerce can lead to cost reduction in case of a supplier in many different ways and can subsequently increase the competition potential of an enterprise. The e-commerce generates on average lower costs than those coming up if it were to reduce them by considering their components. As for...

The paper presents the output of the research carried out in the first stage (September - December 2007) of the Project with the above mentioned theme (which project will be developed during 2007-2010 period), carried out within the framework of Ministry of Education and Research Program 4 -...

In this paper from the Xiangshang Forum 2006, we propose the Wisdom project, an international network initiative on developing the next generation of management and entrepreneurial systems based on knowledge and wisdom rather than data and information. This is a major challenge especially for...

Undercapitalization and undercrediting of the national economy in the period of transition to the market economy necessarily requires the strengthening of the role of credit as a genuine factor of growth and increase of the productive capitals. The financing of the capitalization process becomes...