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Dynamic causal links between the russian stock exchange and selected international stock markets
(2004)
We report in this paper, the results of an investigation of the effect of national culture on the interpretation of "in context" verbal probability expressions. We develop hypotheses with regard to the effect that the interaction of the accounting value of conservatism and the context in which probability expressions are used will have on accountants' interpretations of those expressions. We elicit information from U.S. and German professional accountants to test three hypotheses. We find significant differences between U.S. and German accountants in the interpretation of several verbal probability expressions. In most cases, the German accountants are more conservative; for ...
The situation of the German agricultural economy is currently somewhat problematic and requires transitions to sustainable development. The authors consider the network of different stakeholders in rural areas an important social resource for the transition to sustainable agriculture as the change in European and national agricultural policies requires active target groups at regional level. On the empirical basis of two case examples in East German rural areas, they studied the establishment of rural networks and their social development conditions. The study demonstrates how such regional networks must be organised and what socio-cultural contexts are shaping them. The institutionalisation of guiding principles for collaborative cooperation and the incorporation of regional networks in a framework of social environments are of significance for their formation and their ability to flexibly adapt to changing environmental conditions
In the past academic libraries in Germany have been successfully undertaking joint endeavors toward a social and political definition of the knowledge society by cooperatively developing ways to provide information and increasing the digital forms of metadata and media. In doing so, they have unintentionally created the basis for a competitive playing field in which the individual library must establish strategic positions for success if it is to maintain viability and ensure continuous flow of resources. This article develops a framework for discussing such alternative and potentially successful strategies from the point of view of a university library
Economy vs. history : what does actually determine the distribution of firms' locations in cities?
(2004)
Collaborative Engineering is a promising concept to increase the competitiveness of companies. Target of this paper is to describe the industrial application of this approach, considering shipbuilding as an example. Besides the engineering partners needs to collaborate during the product development phase, there are many other stakeholders who are interested in the product ship along its whole life cycle. Therefore the Concept of Collaborative Engineering is extended by introducing the idea of Communities. Requirements on Communities in Engineering are deduced. Based on this an architectural framework for Collaborative Engineering Communities is described. Concluding research topics which have to be discussed for practical realization are outlined.
Die Fabrikplanung sieht sich infolge veränderter Marktbedingung neuen Herausforderungen gegenüber gestellt. Die Anforderung an die Wandlungsfähigkeit eines Unternehmens ist zu einem Schlüsselfaktor geworden, der bereits in der Planungsphase einer Fabrik adressiert werden muss. Welche Einflüsse und Faktoren sind bei der Realisierung neuer Fabriken zu berücksichtigen? Zu dieser Thematik wurden Unternehmen im Bereich Fabrikplanung befragt.