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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 ...
Economy vs. history : what does actually determine the distribution of firms' locations in cities?
(2004)
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
Cafeteria-Systeme
(2004)
Partizipation
(2004)
Making diversity work
(2004)
Wie sich eine Nation arm rechnet : einige statistische Bemerkungen zum Konzept der relativen Armut
(2004)
Die Beherrschung des Wissens im Unternehmen, das Informationen und Mitarbeiter, aber auch in Strukturkapital steckt, wird zunehmend zu einem wichtigen Wettbewerbsfaktor. Besonders betroffen sind Unternehmen, deren Wertschöpfung zu einem wichtigen Teil auf dem Erwerben, Erzeugen und Verändern von Informationen basiert und deren Prozesse wissensintensiv sind. Erfolgreiches Wissensmanagement erfordert einen prozessorientierten Blickwinkel, d.h. es muss an die Arbeitsabläufe im Unternehmen angepasst werden. Eine Schlüsselfunktion im Wissensmanagement besitzen Technologien, die das Auffinden von Wissen und Informationen erleichtern. Bei der Implementierung spielen der Führungsstil und Ansätze des Change Management eine große Rolle. Dieser Band liefert Praxishinweise und Forschungsergebnisse zu aktuellen Fragestellungen im Wissensmanagement wie Strategie, Organisation, Werkzeuge und schildert erfolgreiche Praxisbeispiele aus vielen Branchen.