Controller bieten dem Management interne Beratung und Unterstützung aus dem Blickwinkel finanzieller Handlungsmotive an (vgl. Kesten 2001, S.30 ff.). Dies trifft auch bei der Planung, Abwicklung und Kontrolle von Projekten zu. Der Beratungsfokus liegt dabei insbesondere auf Fragen zur...

Focuses on white-collar unionism in the private sector in the 1980s. Discusses legal distinctions between blue and white-collar personnel and the unionization of higher-level personnel.

In this note we describe an iterative procedure of how to estimate unit costs per leg of a public service obligation (PSO) route network if certain data is publicly available. The aim of this approach is to make judgments in benchmarking and in regulation if revenues, costs and profits (or...