In the course of the educational expansion the rising number of academics entering the labour market leads to two questions. First: Are academics capable to place themselves successfully in the labour market or do they have to face higher risks of unemployment? Second: Do academics find...

Win-win and eco-efficiency approaches to environmental management that focus on cost benefits from environmental improvement in business have been widely promoted in recent years. However they have been criticized because they are of limited appeal to small and medium sized enterprises (SMEs)...

Der Beitrag befasst sich mit der Rolle, die »smarte« Technologien im Rahmen der Energiewende einnehmen können, vergleicht die Smart-Grid-Anwendungen einiger europäischer Länder und zeigt die Grenzen eines intelligenten Netzes auf.

Seit Jahrzehnten werden in Deutschland Landkreise in der Hoffnung auf mögliche Einspareffekte fusioniert. Gegenwärtig diskutieren auch die ostdeutschen Länder Brandenburg und Thüringen die Neuzuschnitte ihrer Landkreise. Das Beispiel einer Kreisgebietsreform in Sachsen zeigt allerdings, dass...

Fusionen von Gemeinden und Landkreisen im Rahmen von Gebiets- und Strukturreformen werden regelmäßig mit der Möglichkeit von Ausgabensenkungen, Effizienzsteigerungen oder einer Professionalisierung der Verwaltung begründet. In diesem Beitrag wird ein Überblick über die aktuellen...

This paper examines the impact of the Sarbanes-Oxley Act (SOX), a legal framework intended to increase transparency and accountability of listed companies, on the cost of going public in the US. We expect SOX to increase the direct cost of going public, but decrease the underpricing because of...

VHB-JOURQUAL represents the official journal ranking of the German Academic Association for Business Research. Since its introduction in 2003, the ranking has become the most influential journal evaluation approach in German-speaking countries, impacting several key managerial decisions of...

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

This paper presents research results on the BIH firms' financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector...

The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...