Every German student of business administration needs to have a basic understanding of accounting according to German GAAP. Thanks to globalization, many courses in German accounting are nowadays conducted in English. In addition, many foreign subsidiaries of German companies have to prepare...

Mit der Tagung "Gewerkschaftsrechte heute" wurde das zehnjährige Jubiläum des Hugo Sinzheimer Instituts - nach pandemiebedingten Verschiebungen - am 23. und 24. Juni 2022 nachgefeiert. Gemeinsam mit Gästen aus den Gewerkschaften, der Arbeits- und Sozialgerichtsbarkeit, der Wissenschaft, den...

Germany's 'Agenda 2010' labour and welfare reforms contradict conventional wisdom that its political economy with many veto players disallows paradigmatic structural change. To address this puzzle, this paper presents an augmented version of the Veto Player Model. Introducing veto clusters to...