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...

The paper aims to analyse the role covered by “Mutual Benefit Societies” (hereinafter MBSs – it. trans. “Mutue Sanitarie Integrative”) in terms of “social innovation” within the on-going changing of Italian welfare system. In fact, several of these organisations survived the last...

The positive effect / added value brought to an economic entity through internal audit function requires effective measurement criteria. It is true that it looks pretty difficult to establish this kind of values (the value added by internal audit in the enterprise). Touching internal audit...

The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different...

В статье показано, что принцип налоговой справедливости, который является обязательным условием развития конкурентной среды, требует выравнивания налоговой...

The analysis of approaches to the definition of the essence and the nature of the intellectual capital was carried out. By the results of the analysis it was established that research on the intellectual capital used to base and is still basing on various approaches: resource, process,...

The present article clarifies the main indicators of economic effects of trade which are used as the basis for the calculation of economic efficiency. There is conducted a study of the more important economic effects such as turnover, profit, added value and gross output of sector trade during...

Mutuals are institutions belonging to the Social Economy sector. They are private associations that form part of Complementary Social Welfare Systems, and they are well established in the European Community. In Spain, since they were included in the Law on Private Insurance of 1984, they no...