Die durch zunehmende Globalisierung hervorgerufenen Veränderungen in der Arbeitswelt erfassen in den Unternehmen alle Bereiche. Es müssen nicht nur immer schneller neue Produkte auf den Markt, die Kosten gesenkt sowie innovative Lösungen und Organisationsformen gefunden werden. Vielmehr sind...

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

We study the fiscal policy reactions of municipalities in the German state of North Rhine-Westphalia to an unanticipated spending shock. The implementation of a horizontal transfer system led to additional contributions for selected municipalities. Using the quasi-random assignment, we examine...

Daten einer umfangreichen Erhebung bei Absolventen/innen des Bachelor-Studiengangs Wirtschaftsinformatik der Hochschule Hannover eröffnen einen Einblick in das Berufsleben von Wirtschaftsinformatiker/n in den ersten Jahren nach Studienabschluss. Die Ergebnisse weisen auf eine hohe...

Just a few months after the federal elections in Germany, the so called pension package entered into force. It mainly contains three measures: higher pensions for mothers with children born before 1992 ("mother pension"), a reduced retirement age for persons who contributed to the pension system...

In this paper,we assess the impact ofmajor German structural reforms from1999 to 2008 on key macroeconomic variables within a two-country monetary union DSGE model. Bymany, these reforms, especially the Hartz reforms on the labormarket, are considered to be the root of thereafter observed...