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,...

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...

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...

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...

The "environment" factor has become increasingly important in business management. The relationship between the environmental behavior of the company and its economic performance has been one of the recurring themes of research, especially in the last two decades. However, many gaps still exist...

This article considers the use of fuzzy logic to support the evaluation of project status. A brief description of fuzzy set theory, fuzzy logic and the process of calculation is given. The major goal of this paper is to present an expert decision-making fuzzy model for evaluating project status....

Intangible investment is an indispensable factor in the projected socio-ecological transition towards a new European path of economic growth. Its concern with knowledge-based intangible assets highlights the innovation-driven formation of a knowledge-based economy, which is at the heart of...

This paper presents an heuristics of economic action in South Korea which is based on a qualitative study conducted on-site. It focuses on the idea of experience-near concepts - as introduced by Clifford Geertz - and is verbalised by the terms affiliation, indebtedness and mediation. The...

This paper focuses on analyzing the cash supply network, in which the central bank - as an institutional member - acts as a key influencing node/party. By analyzing the case study example of the Hungarian cash supply, the paper introduces the different kinds of special network patterns that can...