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...

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...

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...

Globalisation affects the behaviour of managers of companies and brings many new possibilities in management. These changes affect activities related to tax optimization and they can be collectively called as international tax planning. This paper monitors current situation of tax planning...

The article presents the development of a software application that focuses on calculating partnership efficiency. Partnership efficiency is part of the theory of stocks. This software is developed by using Microsoft Excel and the programming language Visual Basic for Applications. The main goal...

Das IfM Bonn schätzt seit 2001 wiederholt die Zahl der Familienunternehmen sowie die Zahl der frauengeführten Familienunternehmen in Deutschland. Die aktuelle Schätzung kommt für das Jahr 2019 auf eine Zahl von rund 3,2 Mill. Familienunternehmen. Dies entspricht rund 90 % aller Unternehmen....