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Kriege aus Sicht des Kapitalmarktes: Deutschland im Zweiten Weltkrieg / Germany in World War II: The Perspective of Capital Markets

Frey, Bruno S.; Kucher, Marcel - In: Jahrbücher für Nationalökonomie und Statistik 218 (1999) 3-4, pp. 361-384

Zusammenfassung Historische Ereignisse spiegeln sich in Preisveränderungen auf Finanzmärkten. Dieses Papier untersucht die deutsche Kriegsgeschichte während des zweiten Weltkriegs anhand der Preisentwicklung der in der Schweiz gehandelten deutschen Staatsanleihen. Die Resultate unserer...

Persistent link: https://www.econbiz.de/10014608686

„Ich habe bei Preiser studiert!“ /„It was a Student of Preiser!“

Helmstädter, Ernst - In: Jahrbücher für Nationalökonomie und Statistik 224 (2004) 1-2, pp. 65-73

Zusammenfassung Der Beitrag erinnert an Erich Preiser (1900-1967), den großen deutschen Nationalökonomen und von vielen Studenten verehrten akademischerl Lehrer. Aus seinen Schriften wird seine Einschätzung der Zukunft der sozialen Marktwirtschaft und die methodische Grundfrage der...

Persistent link: https://www.econbiz.de/10014609006

Professional and Personal Service Robots

Zielinska, Teresa - In: International Journal of Robotics Applications and … 4 (2016) 1, pp. 63-82

The short history of service robots with its precursors is presented. The definitions of service robot are discussed with some statistical data. The history of service robots summarizes the ancient period with robot precursors, the middle ages and the period of industrial revolution. The...

Persistent link: https://www.econbiz.de/10012047230

The role of environmental accounting in organizational change ‐An exploration of Spanish companies

Larrinaga‐González, Carlos; Carrasco‐Fenech, Francisco - In: Accounting, Auditing & Accountability Journal 14 (2001) 2, pp. 213-239

cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing …

Persistent link: https://www.econbiz.de/10014640905

Environmental management systems as an embedding mechanism: a research note

Albelda Pérez, Esther; Correa Ruiz, Carmen; Carrasco … - In: Accounting, Auditing & Accountability Journal 20 (2007) 3, pp. 403-422

Purpose – The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance. Design/methodology/approach – By engaging with organisations through field research, this...

Persistent link: https://www.econbiz.de/10014641106

Mandatory audit firm rotation in Spain: a policy that was never applied

Carrera, Nieves; Gómez‐Aguilar, Nieves; Humphrey, … - In: Accounting, Auditing & Accountability Journal 20 (2007) 5, pp. 671-701

Purpose – In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed … provide an analysis of the implementation and subsequent removal of mandatory audit firm rotation in Spain in the 1990s … congressional hearings, financial newspapers and documents produced by the professional associations of auditors in Spain. Findings …

Persistent link: https://www.econbiz.de/10014641117

Social disclosure, legitimacy theory and the role of the state

Archel, Pablo; Husillos, Javier; Larrinaga, Carlos; … - In: Accounting, Auditing & Accountability Journal 22 (2009) 8, pp. 1284-1307

environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of …

Persistent link: https://www.econbiz.de/10014641237

Corporate governance and strategic information on the internet : A study of Spanish listed companies

García Sánchez, Isabel‐María; Rodríguez … - In: Accounting, Auditing & Accountability Journal 24 (2011) 4, pp. 471-501

Purpose – The purpose of this study is twofold: to evidence the disclosure practices of Spanish companies in relation to a voluntary typology of strategic information; and to determine the factors that explain these practices. Among the factors considered, the study seeks to focus on the role...

Persistent link: https://www.econbiz.de/10014641309

An empirical exploration of the link between reporting to stakeholders and corporate social responsibility reputation in the Spanish context

Pérez, Andrea; López, Carlos; García-De los … - In: Accounting, Auditing & Accountability Journal 30 (2017) 3, pp. 668-698

media. The findings are explained largely by the institutional, political and business characteristics of Spain after the …

Persistent link: https://www.econbiz.de/10014642697

Revisiting the demand for agricultural insurance: the case of Spain

Garrido, Alberto; Zilberman, David - In: Agricultural Finance Review 68 (2008) 1, pp. 43-66

the probability of using insurance. Conclusions are applicable to very diverse farms in Spain. …

Persistent link: https://www.econbiz.de/10014667240