Die vorliegende Studie untersucht die Determinanten der Entscheidung, einen Sohn oder eine Tochter zum familieninternen Nachfolger zu bestimmen. Ein besonderes Augenmerk liegt dabei auf dem Geschlecht des Übergebers. Nationale wie internationale Forschungsarbeiten deuten darauf hin, dass...

Wegen fehlender amtlicher Statistiken schätzt das IfM Bonn seit Mitte der 1990er Jahre die Anzahl der vor der Übergabe stehenden Unternehmen in Deutschland. Die vorliegende Schätzung für den Zeitraum 2014 bis 2018 kommt zu dem Ergebnis, dass etwa 135.000 Unternehmen zur Übergabe anstehen,...

In this paper, a simple dynamic model of efficient firm-level managerial resource allocation to two uses, one involving productivity activities and another one involving corruption activities to get things done was developed. The model follows the optimal control theory process. Two operational...

The field of agent-based systems as part of the Artificial Intelligence domain is, now-a-days, quite popular. There are specialized technologies required for building software agents and it should be communicative, capable, autonomous and adaptive. In fact, these are the key characteristics...

To find and adopt those products, solutions, technologies that are suitable for profitable production and ensure viability at the same time is one of the basic tasks of sustainable economy. Viable enterprise means to earn enough revenue to cover all the costs, including the costs of investment...

The paper argues that Thailand's economic and social development from the late 19th century to the early 21st century presents a puzzle. For much of the period from 1870 to 1940, the country's economic growth was slow, and the economy remained agricultural, with little diversification into...

The nowadays accounting information user profile became more sophisticated and the financial reports face new challenges in accomplishing process to meet users' needs. The purpose of financial reports is to provide useful information to users. According to International Accounting Standards...

Wegen fehlender amtlicher Statistiken schätzt das IfM Bonn seit Mitte der 1990er Jahre die Anzahl der Unternehmen in Deutschland, die vor der Übergabe stehen. Die vorliegende Schätzung für den Zeitraum 2018 bis 2022 kommt zum Ergebnis, dass etwa 150.000 Unter-nehmen mit rund 2,4 Mio....

The aim of this article is to contribute to the literature by identifying and analyzing possible combinations between critical knowledge management processes (absorptive capacity, knowledge transfer and knowledge application), which will result in the creation of superior customer value. The...

The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was...