This paper deals with the fiscally neutral transferability of profits from land sales according to § 6b EStG and its possible effect on the price for agricultural land. From the point of view of the single farm this tax norm has an excellent effect. Nevertheless, from the point of view of the...

In order to ensure and to improve quality in the agro-food sector quality systems have to undergo a permanent change: simple end-of-the-pipe monitoring is therefore being replaced with management oriented concepts. Farmers are also increasingly requested to implement quality systems. This paper...

Management Behaviour and Management Styles in Agricultural EnterprisesThe development of the relationship between employer and employee is an important aspect of management, i. e. management behaviour and management style play an important role with regard to the employee as a critical factor...

Um Produkte erfolgreich im Markt zu positionieren, müssen diese den Qualitätsanforderungen der Konsumenten entsprechen. Vor diesem Hintergrund wurde an den Fallbeispielen Schweinefleisch und Kartoffeln das verbraucherorientierte Qualitätsurteil analysiert. Produkte unterscheiden sich im...