Sowohl nach Handelsgesetzbuch (HGB) als auch nach International Financial ReportingStandards (IFRS) kann die Gewinn- und Verlustrechnung entweder nach dem Gesamtkostenverfahrenoder nach dem Umsatzkostenverfahren aufgestellt werden. Beide Verfahrenführen zwar zum gleichen Ergebnis, unterscheiden...

Internal communication has become an important factor in today's business world. The increased use of electronic media can, despite their obvious advantages, cause communication problems, i.e. information overload. By avoiding communication problems, the productivity of a company can be...

Today´s derivate pricing base on stochastic models developed in the 70´s. These models base on some unrealistic assumptions. The system WARRANT PRO 1 presented here combines the software agent PISA (Partially Intelligent Software Agent) and the neurosimulator FAUN (Fast Approximation with...

Sowohl nach Handelsgesetzbuch (HGB) als auch nach International Financial Reporting Standards (IFRS) kann die Gewinn- und Verlustrechnung entweder nach dem Gesamtkostenverfahren oder nach dem Umsatzkostenverfahren aufgestellt werden. Beide Verfahren führen zwar zum gleichen Ergebnis,...

In der Wissensmanagementforschung wird dem Wissenstransferprozess besondere Aufmerksamkeit geschenkt: Wissenstransfer sichert die Lernfähigkeit und das Innovationspotential und trägt damit zur Wettbewerbs- und Überlebensfähigkeit von Organisationen bei. Obwohl der Wissenstransfer von den...

This paper investigates poverty alleviation efforts in China and the nature of governmententerprise partnerships there. We argue that firms partnering central and local governments can be an effective strategy to overcome resource-based obstacles in low-income markets. In China, local and...

The purpose of this paper is to propose a framework for the monitoring of new technology introduction in a B2B environment. We focus on B2B environments, i.e. on projects where a new technological solution is implemented (and often jointly developed) with a client being either a company or an...

Whereas analyses of competitive dynamics have hitherto focused on analysing the effects of intra-industry interaction on firm performance, we explore and analyse competition between actors that stem from different industries. This inter-industry focus is novel and interesting, as it allows the...

This article discusses theoretically why companies cooperate in carrying out their R&D, and doing so with several external agents. From a sample of original equipment manufacturers suppliers (OEMS) located in Catalonia, we checked if they incorporated products innovation, research, design,...

In the innovation age, the necessary technology equipment and other R&D investments are not enough to configure an innovation ecosystem. The real challenge probably consists in promoting and reaching a cultural change in order to encourage and internalize innovation capacities, values and...