Since it is crucial for public institutions to spend the taxpayers’ money effectively and efficiently, we have analysed the methods used to check for these two criteria in the European Union’s ‘YOUTH’ Programme. We find that the currently applied method is not theoretically sound and...

Die regulatorische Entwicklung zu Verrechnungspreisen (Transfer Pricing) beschleunigt sich bereits seit Jahren. Entsprechend rasant wachsen die Anforderungen an die Verrechnungspreis-Funktion auf globaler Ebene im Konzern sowie im Rahmen der Betriebsprüfung. Wie Sie die Digitalisierung der...

This paper analyses the current financial crisis from a Neo-Schumpeterian perspective. We postulate four linkages that led to the crisis, and that will help us find our way out of the crisis. Therefore, we show that the current evolution is very similar to the Japanese crisis in the beginning of...

Innovation is the major driver of economic growth and development. To analyze innovation processes the restriction of a framework suited to the analysis of innovation towards the industrial sphere of an economy is not sufficient because of the important co-evolutionary dimensions of innovation....