Die Schweiz passte ihre nationale Buchhaltung vergleichsweise spät an internationale Standards an, als sie 1997 die europäische Version des System of National Accounts einführte. Grund für die verzögerte Übernahme des standardisierten Kontensystems war neben Problemen bei der einkommens-...

The historiographical and socio-economic topic of the 1918-1921 agrarian reform, marked by a considerable degree of difficulty due to a multitude of objective, quantitative as well as qualitative factors, represents a point of reference in the research endeavours focused on the social and...

Purpose: In the last three decades, thousands of companies around the world have embraced the ISO 9001 standard in their quest to improve company performance and customer satisfaction. In recent literature, a number of authors have identified different "levels" of ISO 9001 implementation. This...