German credit institutions have the duty of banking confi dentiality, i.e. they are obliged not to divulge their clients’ credit and fi nancial circumstances and to deny queries in general. Banking confi dentiality is not specifi cally regulated by law, but the prevalent view is that banking...

In recent years, cultural organisations have introduced and tested new management tools to achieve their institutional goals of efficiency, effectiveness and social cohesion. This process has been widely linked to New Public Management for public sector cultural organisations, but the...

Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments´ efforts towards better accountability....

A model is presented that explains the mix between funded and unfunded pension systems. It turns out that total pension and the relative shares of the two systems may be explained and are determined by the population growth rate, technological growth, the time-preference discount rate, the...

A model is presented that explains the mix between funded and unfunded pension systems. It turns out that total pension and the relative shares of the two systems may be explained and are determined by the population growth rate, technological growth, the time-preference discount rate, the...

A model is presented that explains the mix between funded and unfunded pension systems. It turns out that total pension and the relative shares of the two systems may be explained and are determined by the population growth rate, technological growth, the time-preference discount rate, that...