Abstract: The introduction of the DRG system in 2003/04 can be considered the last real hospital reform. Although the latest reform was called Hospital Structure Act due to its insufficient structural components it is sometimes referred to as missed reform. Essential aspects of the institutional...

Zusammenfassung Der Beitrag geht von der These aus, dass die technikgetriebenen Leitbilder des digitalen Wandels, wie sie im Zusammenhang der Vision „Industrie 4.0“ vertreten werden, die Potenziale des menschlichen Arbeitshandelns nicht bzw. nicht ausreichend berücksichtigen. Im Unterschied...

Summary Small and medium-sized enterprises are considered to be the principal generator of new jobs in the industrialised countries at least since the Birch (1979) study. According to this image, they are also stabilising the economy during the business cycles because of the lower volatility of...

Summary This paper focuses on the question whether West German firms have experienced an increase in their financial risk position with due implications for the macroeconomy. The investigation is based on a special evaluation of the balance sheet statistics by the Deutsche Bundesbank broken down...

Summary The main purpose of this paper is to evaluate corporate debt ratios by size classes in Continental Europe. Evidence is given on a sample of firms in manufacturing industry for ten European countries, all of them being in Euroland apart from Denmark (Austria, Belgium, Denmark, Finland,...

Zusammenfassung Die CSR-Forschung hat unterschiedliche Arten von Motiven für die Übernahme sozialer Verantwortung in den Unternehmen herausgearbeitet. Allerdings wurde dabei bisher kaum Aufmerksamkeit auf das CSR in klein- und mittelständischen touristischen Unternehmen gelegt. Der...

This article describes how telecommunication has a strategic role in national development, which requires a large amount of funding in Indonesia, in spite of the limited financial support from the government. The dynamics of telecommunication law has provided a clear direction, from monopoly to...