Die Schweiz passte ihre nationale Buchhaltung vergleichsweise spät an internationale Standards an, als sie 1997 die europäische Version des System of National Accounts einführte. Grund für die verzögerte Übernahme des standardisierten Kontensystems war neben Problemen bei der einkommens-...

This paper analyzes the evolution of the modern agrarian associations and cooperatives in Romania. Right now, our country is far behind the west-european countries regarding the development of the associative sector in the agricultural domain, from the diversity point of view and also from the...

According to economic theory, the price of parking must vary with the demand for this good. We study the economic consequences of not doing so by estimating the employees' parking demand at one organisation, which, rather uniquely, follows this recommendation. We estimate the effect of the...