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about the usefulness of international accounting data and about the adoption effects of a change to such accounting …
Persistent link: https://www.econbiz.de/10010421323
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...
Persistent link: https://www.econbiz.de/10010421350
Germany on subjective job security. Using fixed-effects models, this article tests whether workplace training has positive …
Persistent link: https://www.econbiz.de/10011345320
worldwide. Germany is a forerunner in the deployment of RES and has ambitious goals for the future. The support and use of … associated with renewable energy deployment in Germany until 2030. To this end, we use a novel model, the ‘Sectoral Energy …-Economic Econometric Model’. This is an econometric multi-country model which, for Germany, contains a detailed representation of …
Persistent link: https://www.econbiz.de/10011402865
Using a large data set for Germany, we show that both the raw and the unexplained gender earnings gap are higher in …
Persistent link: https://www.econbiz.de/10010331949
Germany's labor market responded only mildly to the Great Recession. Important factors for this development include the … particularly affected by the crisis. Although Germany's experience is in stark contrast to the United States, we identify and …
Persistent link: https://www.econbiz.de/10010332005
senken. Sollte es Deutschland gelingen, eine faire Lastenverteilung auf die europäischen Länder zu erwirken, welche den …. Sollte es eine faire Lastenverteilung geben und sollte Deutschland alle Energieeffizienzpotentiale ausschöpfen, würden sich …,9 Mrd. Euro pro Jahr belaufen. Dabei würde Deutschland seine Emissionen gegenüber 1990 um 31 % vermindern. Sollte keine …
Persistent link: https://www.econbiz.de/10011601725
Pro Jahr verlassen 0,8 Prozent der Bevölkerung Deutschland, das sind etwa 650 000 Personen. Das Medienecho auf diese …
Persistent link: https://www.econbiz.de/10011602064
Deutschlands Stromversorgung steht an einem Wendepunkt. Kohle ist wie die Kernkraft keine Zukunftstechnologie. Auf den Zubau von Kohlekraftwerken kann verzichtet werden, wenn rasch in den Ausbau der erneuerbaren Energien investiert wird. Ein Weg in eine sichere und saubere Energieversorgung ist...
Persistent link: https://www.econbiz.de/10011602182