Harmonisierung der heterogenen Unternehmensteuern in Europa? Der vorliegende Pforzheimer Beitrag möchte für Europa einen Mittelweg der Harmonisierung der Besteuerung von Unternehmensgewinnen aufzeigen. Es geht um eine gemeinsame körperschaftsteuerliche Bemessungsgrundlage und ihre steuer- und...

An enterprise model comprises various abstractions of an enterprise that represent both information systems and the surrounding action systems. These different models are integrated in order to avoid redundant work and to contribute to a tight and consistent integration of action systems and...

In Information Systems, enterprise modelling has been a pivotal field of research that has evolved over a period of more than 20 years. In recent years, the main research focus was on adapting approaches to enterprise modelling to changing requirements, e.g. provide support for IT management. To...

Subjective performance evaluation is modeled as auditing without commitment. A superior, who has to decide whether an where to audit the work done by a subordinate, takes into account all interim information he has obtained in the meantime. This invites workers to cover up and withhold...