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Research Question: REA enterprise ontology framework, what is it good for? Motivation - The historical approach to accounting and management information system design was based on conventions expected by the end-users: debits and credits, accounting cycles, general ledger and journals, bank...
Persistent link: https://www.econbiz.de/10015196154
This text deals with epistemological clash between positivistic and intentionalistic programs in the social sciences. The main question, raised here, is whether a social action can be comprehended in both causal and motivational terms, which is stressed to be necessary condition for the...
Persistent link: https://www.econbiz.de/10011375008
In this study, we analyse the size and role of the Finnish event industry by utilising both industry- and firm …-level data. Furthermore, we study the impacts of the Covid-19 crisis on companies operating in the event industry. Based on our … results, the event industry accounts for 1.2% of the Finnish GDP. It should be noted that in addition to companies, the event …
Persistent link: https://www.econbiz.de/10012939222
Exploring the period since the inception of the euro, we show that secondary-market yields on Italian public debt increase in anticipation of auctions of new issues and decrease after the auction, while no or a smaller such effect is present for German public debt. However, these yield movements...
Persistent link: https://www.econbiz.de/10011605640
The EU has recently concluded or is currently in the process of negotiating a number of bilateral free trade agreements with both industrialized countries, e.g. Japan, and developing as well as emerging economies. Negotiations with the latter group also include Vietnam, where negotiations were...
Persistent link: https://www.econbiz.de/10013480315
Als Folge der Covid-19 Krise ist mit einer weiteren Zunahme der Arbeitslosigkeit zu rechnen. Neben den materiellen drohen soziale Einbußen. Erfahrungen aus der jüngeren Vergangenheit können dabei helfen, das mögliche Ausmaß besser zu verstehen. Es wird eine vordringliche Aufgabe der Politik...
Persistent link: https://www.econbiz.de/10014286934
The aim of this study is to analyse the role of social policies in different European welfare states regarding minimum income protection and active inclusion. The core focus lies on crisis resilience, i.e. the capacity of social policy arrangements to contain poverty and inequality and avoid...
Persistent link: https://www.econbiz.de/10014296335
Der Anstieg der polizeilich erfassten Kinder- und Jugenddelinquenz in Deutschland erfährt starke öffentliche Aufmerksamkeit. Für eine zeitnahe erste Beurteilung der möglichen Ursachen unterziehen wir die Daten der Polizeilichen Kriminalstatistik einer differenzierteren Betrachtung. Danach...
Persistent link: https://www.econbiz.de/10014317113