Der Startschuss für die Überarbeitung des derzeitigen weltweiten Systems Volkswirtschaftlicher Gesamtrechnungen, dem System of National Accounts (SNA) 2008, aus dem sich das rechtsverbindliche Europäische System Volkswirtschaftlicher Gesamtrechnungen (ESVG) ableitet, ist gefallen. Inzwischen...

Due to outdated weighting information, a Laspeyres-based consumer price index (CPI) is prone to accumulating upward bias. Therefore, the present study introduces and examines simple and transparent revision approaches that retrospectively address the source of the bias. They provide a consistent...

Dieses Lehrbuch bietet eine verständliche Einführung in die Grundlagen der betriebswirtschaftlichen Prüfung von Jahresabschlüssen und Lageberichten. Inhaltlich orientiert es sich dabei an den Anforderungen der Grundsätze ordnungsmäßiger Abschlussprüfungen und richtet sich an Studierende...

Managing monthly payroll accounting can be a complex and challenging task for companies, especially due to legal and operational requirements that vary from country to country. Changes in payroll tax and social security laws can also add to the complexity of the process and entail many risks for...

Facility-Management umfasst den gesamten Lebenszyklus von Gebäuden und dazugehörigen Außenanlagen. Schwachstellen beim Betrieb oder eine zu späte Einbindung in die Konzeptionierung von Immobilien können sich schnell auf die Kosten für Investitionen, Nutzung und Betrieb auswirken. Dieser...

Die Prüfung von Maßnahmen der Mittelbeschaffung und -rückzahlung unter den Gesichtspunkten der Angemessenheit, Wirksamkeit, Sicherheit und Ordnungsmäßigkeit zählt zu den zentralen Aufgaben der Internen Revision. Auch die Wirtschaftlichkeit ist bei der Gestaltung der Zahlungs-,...

In diesem Forschungsbericht wird über den Anlass, die Methodik und die Ergebnisse der Generalrevision 2019 der IAB-Arbeitszeitrechnung (AZR) im Rahmen der Volkswirtschaftlichen Gesamtrechnungen (VGR) für den Zeitraum 1991 bis 2018 berichtet. Im Rahmen der AZR, die in die VGR des Statistischen...

In diesem Forschungsbericht wird über den Anlass, die Methodik und die Ergebnisse der Generalrevision 2019 der IAB-Arbeitszeitrechnung (AZR) im Rahmen der Volkswirtschaftlichen Gesamtrechnungen (VGR) für den Zeitraum 1991 bis 2018 berichtet. Im Rahmen der AZR, die in die VGR des Statistischen...

Die Honorarordnung für Architekten und Ingenieure (HOAI) wurde 2021 infolge des europäischen Vertragsverletzungsverfahrens neu gefasst. Sie unterstützt die Beurteilung der Angemessenheit der angebotenen Honorare und bei der Beschreibung des angebotenen Leistungsgegenstands. Dennoch sind...

This study investigates the predictability of revisions to Euro-area major macroeconomic variables using real-time data from the European Central Bank. The application of nonparametric and semiparametric tests enables robust conclusions about the predictability of revisions. Though there is wide...

This study investigates the predictability of revisions to Euro-area major macroeconomic variables using real-time data from the European Central Bank. The application of nonparametric and semiparametric tests enables robust conclusions about the predictability of revisions. Though there is wide...

Due to the phenomenon of revision, published macroeconomic data can never be regarded as final, because they are subject to continuous change, although the size of the change decreases over time. Our methodology is able to give an estimate of expected future routine revisions, based on the time...

This paper provides a policy analysis of the EU Emissions Trading System and its crisis. The aim of the research is to give an answer to the question why the EU Emissions Trading System is in crisis and cannot be revised in an effective way. Therefore, the policy process of the revision of the...

This paper provides a policy analysis of the EU Emissions Trading System and its crisis. The aim of the research is to give an answer to the question why the EU Emissions Trading System is in crisis and cannot be revised in an effective way. Therefore, the policy process of the revision of the...

Due to the phenomenon of revision, published macroeconomic data can never be regarded as final, because they are subject to continuous change, although the size of the change decreases over time. Our methodology is able to give an estimate of expected future routine revisions, based on the time...

Am 7. und 8. Dezember 2015 fand am Leibniz-Institut für Wirtschaftsforschung Halle (IWH) zum 16. Mal der IWH-CIREQ Macroeconometric Workshop statt. Die in Kooperation mit dem Centre interuniversitaire de recherche en économie quantitative (CIREQ), Montréal, durchgeführte Veranstaltung...

This paper investigates the differences between parameter estimates of monetary policy reaction functions using real-time data and those using revised data. The model is a New Keynesian DSGE model of the Czech, Hungarian and Polish small open economies in interaction with the euro area. Unlike...

The paper is devoted to an analysis of the impact of historical revisions of national accounts by the Czech Statistical Office (CZSO) between 2010 and 2011. The theoretical part of the paper points out the importance of revisions of national accounts, describes the different types of revisions...

In the past entities varied in their application of the control concept (IAS 27 and SIC-12) in circumstances in which a reporting entity controls another entity but holds less than a majority of the voting rights of the entity, and in circumstances involving agency relationships (IFRS 10.IN3)....

The sensitive statistical indicators, among which the gross domestic product is a significant one, have been always, mainly during the periods of economic and financial crises, analyzed from all points of view: from the data sources and construction to the processing and dissemination.

This paper investigates the existence of any systematic relationship between preliminary estimates and subsequent revisions of GDP growth rates in Macedonia. Accordingly, we use various statistical tools for testing the "news" and "noise" hypotheses and empirically assess if GDP data revisions...

The IDB has made important investments in results measurement and reporting mechanism over the past few years. Although significant improvements have taken place, IDB's main mechanism for reporting on project-level results, the Project Completion Report (PCR), needs to improve. The limited...

This paper investigates the existence of any systematic relationship between preliminary estimates and subsequent revisions of GDP growth rates in Macedonia. Accordingly, we use various statistical tools for testing the "news" and "noise" hypotheses and empirically assess if GDP data revisions...

Die vorliegende Arbeit beschäftigt sich mit der Frage, ob durch Business Reporting und Assurance Services ein Beitrag zur Shareholder Value-Maximierung geleistet werden kann.

Der im Jahre 2009 in das BDSG als Arbeitnehmerschutzvorschrift eingefügte § 32 regelt den Umgang mit den Beschäftigtendaten. § 32 gilt für automatisierte Auswertungen und Analysen der E-Mail-Korrespondenz und/oder für Chatprotokolle durch die Interne Revision beim konkreten Verdacht auf...

Current revision of the Fourth and Seventh Company Law Directives is provided in the scope of simplification of accounting rules for SMEs and other companies. The review of the Accounting Directives has the overall objective to modernize and simplify the reporting requirements as well as to make...

A 2006 survey of 28,000 individuals in 28 post-communist countries reveals overwhelming support for revising privatization, but also that most respondents prefer to leave firms in private hands. We test whether individuals support revising privatization primarily due to a preference for state...

In existing game theoretic settings the timing of moves is deterministic, i.e. they occur with certainty at a pre-specified time. To add more realism we propose a framework in which, after an initial simultaneous move in time t = 0, one player gets to revise his action with positive probability...

In existing game theoretic settings the timing of moves is deterministic, i.e. they occur with certainty at a pre-specified time. To add more realism we propose a framework in which, after an initial simultaneous move in time t = 0, one player gets to revise his action with positive probability...

Seit dem Jahressteuergesetz 2009 und den damit verbundenen KWG-Änderungen unterliegen Finanzierungsleasing-Unternehmen der Bank-Aufsicht. Während des Gesetzgebungsverfahrens standen steuerliche und aufsichtsrechtliche Themen aufgrund ihrer Bedeutung im Fokus. Weitgehend unbemerkt führten die...

El marketing ha evolucionado notablemente como disciplina científica en España a lo largo de los últimos años. El presente trabajo trata de poner de manifiesto qué ha caracterizado esta evolución en las dos últimas décadas, y cuál es su estado actual. Para ello, y junto a una...

The activity of the financial auditors is regulated by International Standards of Revision for financial situations and information, through which the fundamental procedures and principles for this kind of missions are established. CIEL Audit and Revisi

The activity of the financial auditors is regulated by International Standards of Revision for financial situations and information, through which the fundamental procedures and principles for this kind of missions are established. CIEL Audit and Revision application has been conceived as a...

Timeliness is a driving feature of official statistics. In particular, in the short-term statistics framework usually a first provisional release is carried out on the basis of preliminary early respondents, followed by a final release based on late respondents as well. The revision is the...