"The aim of the Panel Study 'Labour Market and Social Security' (PASS) is to provide a database which allows analysing the dynamics of welfare benefits receipt after the introduction of the Unemployment Benefits II in Germany in 2005. This entails the take up and ending of benefits receipt as...

"This report documents the PASS interviewer survey which was conducted in November 2010. Altogether 253 interviewers who worked as interviewers for PASS wave 4 or 5 participated in a web survey focusing on their personality, attitudes and motivations and on strategies they use on their job. The...

Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...

Purpose – The purpose of this article is to explore how the strategic change following a corporate takeover impacted the nature and extent of use of the firm's management control systems (MCS), in particular its performance measurement system (PMS). Design/methodology/approach – This paper...