wages, employment, and software of Brazilian programmers, covering the period from the birth of information technology (IT … hubs are more likely to become programmers. Creating software boosts both wages and career prospects of programmers …

The ICT and software industry have evolved as twin global industries now spanning a large number of interconnected …-specific factors seem to be important for specialization of ICT-software clusters, which, may work or against their benefit due to … clusters in more advanced regions, particularly by strategic use of timely legal reforms, state-sponsored large ICT-software …

software industry shows that the global-local dichotomy in the innovation debate does not suffice to describe their complex …

Interest is an important issue in investment and finance theory. Despite this fact it is seldom analyzed in cost … accounting. There the calculation of interest costs follows practical rules.(...) …

Until recently the fact has been neglected that the range of options in cost accounting undesirably affects the … validity of results in cost-benchmarking. For this reason, this paper presents the concept necessary to standardise cost … accounting for cost-benchmarking. A practical example will be instructive to thoroughly illustratethe actual implementation of …

instead of traditional calculation methods own costs. The principle of this Method lies in double-stage allocation of the own …