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Thematische Bibliographien / Germany Bookkeeping for corporations / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Germany Bookkeeping for corporations“

Autor: Grafiati

Veröffentlicht am 28. Juli 2024

Zuletzt aktualisiert am 31. Juli 2025

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1

Coombs, Hugh M., and John Richard Edwards. "Record keeping in municipal corporations: a triumph for double entry bookkeeping." Accounting, Business & Financial History 4, no. 1 (1994): 163–80. http://dx.doi.org/10.1080/09585209400000042.

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Haase, Florian. "Forum: Repayment of Capital: A Real Evergreen Under German and EU Tax Law." EC Tax Review 31, Issue 6 (2022): 337–40. http://dx.doi.org/10.54648/ecta2022032.

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The discussion about the tax consequences of a repayment of capital contributions made by corporations has been going on for years in Germany. Today, the issue has been defused, but uncertainties remain for non-EU corporations that make payments to their German shareholders.

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Rosenthal, Caitlin. "Balancing the Books: Convergence and Diversity of Accounting in Massachusetts, 1875–1895." Journal of Economic History 80, no. 3 (2020): 782–812. http://dx.doi.org/10.1017/s0022050720000388.

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The late nineteenth century is often described as an era of innovation in managerial practice, including accounting. However, despite rich case studies of individual firms, we have little quantitative knowledge of average practices. This paper uses errors and omissions in balance statements to estimate the prevalence of double-entry bookkeeping and depreciation at Massachusetts corporations between 1875–1895. In 1875, 62 percent of firms balanced their returns, but by 1895 this number exceeded 96 percent. The proportion considering depreciation increased from 18 to 24 percent over the period.

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Jopp, Tobias A. "Kapazitätsauslastung, Skaleneffizienz oder technischer Fortschritt?" Zeitschrift für Unternehmensgeschichte 64, no. 1 (2019): 83–117. http://dx.doi.org/10.1515/zug-2017-2208.

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AbstractCapacity utilization, scale efficiency or technical change? Which factors determined total factor productivity of the large corporations in Ruhr coal mining in the interwar period (1919–1938)?Business and economic historians in Germany still face quite substantial informational gaps when it comes to assessing firms’ historical performance. While the use of indicators derived from external accounting or the capital market is common, indicators relating more closely to the sphere of production are often neglected, not the least because of data insufficiencies or the effort involved in co

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Vesper-Gräske, Marlen. "Business and Human Rights – Recent Trends in Germany." European Criminal Law Review 11, no. 1 (2021): 63–72. http://dx.doi.org/10.5771/2193-5505-2021-1-63.

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There is an undeniable, growing trend in the current Corporate Social Responsibility (CSR) discussions: the responsibility of corporations to abide by and to protect human rights. This discussion includes potential criminal liability for corporations as well as their management for human rights violations. This article will survey the legal status quo of corporate responsibility in the context of human rights protection in Germany. It will then outline two drafts of legislation: a first draft leaked to the press in February 2019 that did not result in further legislative action, and a second d

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Grabiec, Olimpia, and Paulina Łasica. "MOTIVATION PROCESS IN CORPORATIONS ON THE POLISH MARKET." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 19, no. 3 (2018): 43–61. http://dx.doi.org/10.5604/01.3001.0013.0050.

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The article presents a discussion of issues related to motivation processes used in corporations on the Polish market. In this publication its authors presented the results of their own research on motivation in corporations. The main objective of the study is to analyse the incentive process in three corporations on the Polish market (NGA Human Resources, Teleperformance Germany and Groupon Shared Services), dealing both with the support of German-speaking customer service and the introduction of personnel documentation to the system.

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Pauly, Louis W., and Simon Reich. "National structures and multinational corporate behavior: enduring differences in the age of globalization." International Organization 51, no. 1 (1997): 1–30. http://dx.doi.org/10.1162/002081897550285.

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Liberal and critical theorists alike claim that the world political economy is becoming globalized. If they are right, leading corporations should gradually be losing their national characters and converging in their fundamental strategies and operations. Multinational corporations (MNCs) should be the harbingers of deep global integration. In fact, recent evidence shows little blurring or convergence at the cores of firms based in Germany, Japan, or the United States.

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Weber, Florian, and Ulf Larsson-Olaison. "Corporate social responsibility accounting for arising issues." Journal of Communication Management 21, no. 4 (2017): 370–83. http://dx.doi.org/10.1108/jcom-02-2017-0028.

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Purpose Arising societal issues challenge corporate social responsibility. The purpose of this paper is to analyze how corporations account for arising issues under different institutional settings: the stakeholder oriented corporate governance model of Germany is hypothesized to produce a different response than the more state dominated Swedish welfare model. Design/methodology/approach This paper takes the reported CSR response of the largest corporations in Germany and Sweden, in relation to the 2015 European refugee crisis, as its case. In total, 157 annual reports are investigated by mean

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Adi Gilar Nugraha, Aqila Daffa Hakimah, and Lia Uzliawati. "Analysis of Utility Approaches in Accounting Reporting Decision Making." International Journal of Economics and Management Sciences 2, no. 1 (2024): 22–31. https://doi.org/10.61132/ijems.v2i1.391.

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This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the

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Maharani, Riefda Nardi, Azkia Nur Aulia, Muhammad Nail Athallah, Ananda Rafli Haritsah, Jasmine Dameria Gultom, and Aracely Raymma. "Legal Analysis of Corporations with Alleged Exploitation of 1,047 Indonesian Students by Corporations in Internship Programs in Germany." Rechtsvinding 3, no. 1 (2025): 1–10. https://doi.org/10.59525/rechtsvinding.v3i1.539.

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Trafficking in persons is the act of recruiting, transporting, harboring, sending, transferring, or receiving a person by threat of violence, use of force, abduction, harboring, falsification, deception, abuse of power or vulnerable position, debt bondage or giving payments or benefits, so as to obtain the consent of the person who has control over the other person, both within the country and between countries, for the purpose of exploitation or resulting in exploitation. The practice of transnational crimes of trafficking in persons that violate human dignity has been going on throughout his

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Hiss, Stefanie. "From Implicit to Explicit Corporate Social Responsibility: Institutional Change as a Fight for Myths." Business Ethics Quarterly 19, no. 3 (2009): 433–51. http://dx.doi.org/10.5840/beq200919324.

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ABSTRACTThe focus of this paper is institutional change and the changing role of business in Germany. Back in the 1980s, the German institutional framework was characterized by implicit mandatory and obligatory regulations that set a clear context for responsible corporate behavior. Today, this framework has eroded and given way to a situation in which corporations explicitly and voluntarily take responsibility for social issues. This shift from implicit to explicit corporate social responsibility is an indication of a major institutional change epitomized by the deconstruction of ‘old’ and th

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Euler, Dimitrij. "Standards on transparency of publicly listed corporations: Information owed to the public?" Corporate Ownership and Control 11, no. 3 (2014): 184–92. http://dx.doi.org/10.22495/cocv11i3c1p5.

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The paper is about domestic laws’ response to the greater need of publicly listed corporation to be accountable to the public in accordance with international law. The paper is dedicated to the transparency of multinational corporations listed and incorporated in Germany, the United Kingdom, the United States and Switzerland. Under these applicable laws, transparency of publicly listed corporations has significantly changed in the last decade. Some countries oblige corporations to disclose non-financial and financial information immediately; others merely require periodic reporting of financia

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Ornstein, Michael. "The Canadian Corporate Network in Comparative Perspective." Comparative Sociology 2, no. 1 (2003): 197–213. http://dx.doi.org/10.1163/156913303100418753.

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AbstractThis paper compares the network of Canadian corporate directorships to the networks of ten rich nations described by Stokman, Ziegler, and Scott. The analysis tests claims about the exceptional weakness and disorganization of the Canadian capitalist class, due to high foreign ownership and dependence on resource extraction. The Canadian network is neither unusually sparse nor fragmented; there is no pronounced cleavage between, or subordination of, non-financial corporations to financial corporations; nor do the foreign-controlled corporations constitute an alternative centre or fragme

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Teichmann, Fabian Maximilian Johannes. "Bribery – an obstacle to international development." Journal of Financial Crime 26, no. 3 (2019): 746–52. http://dx.doi.org/10.1108/jfc-08-2018-0080.

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Purpose Bribery continues to significantly inhibit international development. Despite massive efforts to fight corruption, public officials in many developing countries continue to demand bribes. However, multinational corporations face severe sanctions for engaging in bribery. Hence, this paper aims to investigate whether anti-bribery incentives could help to eliminate corruption. Design/methodology/approach This study takes an innovative approach toward eliminating corruption: it investigates the potential role of anti-bribery incentives through qualitative content analysis of 35 semi-standa

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Spindler, Gerald. "Digitalization and Corporate Law – A View from Germany." European Company and Financial Law Review 16, no. 1-2 (2019): 106–48. http://dx.doi.org/10.1515/ecfr-2019-0009.

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Digitalization revolutionizes all legal areas, including corporate law. The article deals with different impacts of digitalization on communication schemes in corporations, such as virtual general assemblies or communication patterns in board of directors, also encompassing communication with third parties, namely investors. The legal framework for these communication patterns refer not only to corporate but also to media regulations, data protections, as well as capital market law. Digitalization also has an impact on liability of directors: As Big Data and new algorithms improve the informat

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Kilar, Wioletta. "Spatial Concentration of IT Corporation Headquarters." Studies of the Industrial Geography Commission of the Polish Geographical Society 25 (January 15, 2014): 56–80. http://dx.doi.org/10.24917/20801653.25.4.

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This paper analyses spatial concentration of IT corporation headquarters (HQs) with the intention to identify the countries where IT corporation headquarters are concentrated. According to the research, from 2003 to 2011, the most dominant IT corporations had their headquarters in the USA, Japan and Taiwan, as these countries created the best conditions for their operations. In European countries, the highest number of company headquarters was reported in France, Germany and Switzerland. An analysis of the economic potential indicator showed that, over that period, IT corporations were growing

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Staszczak, Dariusz Eligiusz. "CHANGES IN THE COLLECTIVE HEGEMONY OF STATE-POWERS AND TRANSNATIONAL CORPORATIONS IN THE BEGINNING OF XXI CENTURY." sj-economics scientific journal 17, no. 2 (2015): 54–62. http://dx.doi.org/10.58246/sjeconomics.v17i2.403.

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This paper bases on the idea of the global collective hegemony of state-powers and transnational corporations that stabilizes the economic and political world system Author stresses changes of this hegemony in the beginning of XXI century because of a relative drop of the economic position of the United States, Great Britain, France and Japan and because of the growth of the economic position and political power of China and Germany. Moreover, an increase of global importance of transnational corporations gives them opportunities to influence on the state politics.

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Koch, Reinald. "Die Ertragsteuerbelastung von Kapitalgesellschaften in Deutschland." Wirtschaftsdienst 103, no. 11 (2023): 776–82. http://dx.doi.org/10.2478/wd-2023-0212.

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Abstract In an international comparison, Germany is a high-tax country. At around 30 %, the nominal tax burden for German corporations is almost ten percentage points above the EU average. Some assume that corporations‘ actual tax burdens are significantly reduced due to tax planning and profit shifting. However, this article shows, based on information from corporation and trade tax statistics, the real tax burden can be five to twelve percentage points higher than the nominal burden due to incomplete loss offsetting, the limited deduction of financing expenses and the (partial) taxation of c

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Pechar, Emily, Thomas Bernauer, and Frederick Mayer. "Beyond Political Ideology: The Impact of Attitudes Towards Government and Corporations on Trust in Science." Science Communication 40, no. 3 (2018): 291–313. http://dx.doi.org/10.1177/1075547018763970.

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Understanding public distrust of science is both theoretically and practically important. While previous research has focused on the association between political ideology and trust in science, it is at best an inconsistent predictor. This study demonstrates that two dimensions of political ideology—attitudes towards governments and corporations—can more precisely predict trust in science across issues. Using a survey in the United States and Germany on the science of climate change and genetically modified foods, we find that an individual’s trust in science varies across issues and that atti

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Jo, WonJong, and Bernhard Forstner. "A comparative study of farmland management corporations in Korea and Germany." Journal of Korean Society of Rural Planning 22, no. 3 (2016): 1–9. http://dx.doi.org/10.7851/ksrp.2016.22.3.001.

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Schuster, Johannes, and Nina Kolleck. "Education in times of global crisis: How private actors in Germany gain power through Twitter." education policy analysis archives 29 (November 29, 2021): 161. http://dx.doi.org/10.14507/epaa.29.6741.

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The outbreak of the COVID-19 pandemic led to enormous societal changes worldwide and touched many different areas of daily life. One of the most serious restrictions to contain the pandemic was the closure of schools and kindergartens. Particularly in countries with comparatively low levels of digitalization in schools, this situation opened up opportunities for private actors to gain importance and influence in the education sector. For this article, we draw on policy network approaches and network theory to analyze Twitter discussions around digital learning and homeschooling during the peri

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Grafshonkina, Anastasia A., and Arina R. Shaykhutdinova. "The Establishment of Professional Corporations of Lawyers in European Countries." History of state and law 4 (April 29, 2021): 75–80. http://dx.doi.org/10.18572/1812-3805-2021-4-75-80.

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The article analyzes the problem of formation communities of lawyers in European countries. The authors summarized the experience of creating professional legal communities in Great Britain, France and Germany. An analysis of this issue in the direction of the history of law and the state is important for the development of civil society institutions in the modern world.

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Kreidl, Felix, and Hendrik Scholz. "Exploiting the dividend month premium: evidence from Germany." Journal of Asset Management 22, no. 4 (2021): 253–66. http://dx.doi.org/10.1057/s41260-021-00215-3.

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AbstractDividend payments are firm events on a recurring and predictable basis. High returns in the period between announcement-date and ex-dividend date are the main driver for the so-called dividend month premium, which are positive abnormal returns in months in which corporations are predicted to issue dividend payments. In our empirical analysis of the German stock market, we find a robust dividend month premium, which is particularly high for stocks with positive dividend surprise. Knowing the dates of dividend announcements and payments enable portfolio managers to exploit the dividend m

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Sebastian Reiche, B. "The inpatriate experience in multinational corporations: an exploratory case study in Germany." International Journal of Human Resource Management 17, no. 9 (2006): 1572–90. http://dx.doi.org/10.1080/09585190600878386.

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HUELSHOFF, MICHAEL G. "Corporatist Bargaining and International Politics." Comparative Political Studies 25, no. 1 (1992): 3–25. http://dx.doi.org/10.1177/0010414092025001001.

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International regimes and multinational corporations (MNCs) play active roles in domestic political processes. This article links these international systems variables to corporatist analyses of domestic structural adjustment politics in the Federal Republic of Germany. The interplay of regimes and MNCs with domestic politics is seen in case studies of the German steel and oil refining industries. It is demonstrated that corporatist models should incorporate international-level variables.

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Teichmann, Fabian Maximilian Johannes. "Incentive systems in anti-bribery whistleblowing." Journal of Financial Crime 26, no. 2 (2019): 519–25. http://dx.doi.org/10.1108/jfc-04-2018-0041.

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Purpose While existing literature focusses on the causes and negative consequences of corruption, this paper illustrates the potential use of whistleblowing incentives to combat bribery in multinational corporations. The purpose of the present study is to highlight that anti-bribery mechanisms, which have already been successfully applied in the public sector, may also be deployed in multinational organisations. Design/methodology/approach A two-step qualitative research process was used. Informal interviews were conducted with 35 corrupt public officials, followed by formal interviews with 35

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Owota, Perelayefa George (PhD), Confidence Joel (PhD) Ihenyen, and Werinipre Otobo. "HISTORICAL DEVELOPMENT OF ACCOUNTING: ITS DEFINITIONS AND RELEVANCE TO MODERN SOCIETIES." ISIR Journal of Arts, Humanities and Social Sciences (ISIRJAHSS) 2, no. 2 (2025): 28–35. https://doi.org/10.5281/zenodo.15180618.

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<em>This research delves into the origins of accounting and how it has changed through time, following the practice from prehistoric societies to the financial systems of today. In the development of economies, management of corporations, allocation of public funds, and international financial markets, accounting has been indispensable. Important turning points are covered in the research, such as the influence of the Industrial Revolution, the advent of double-entry bookkeeping in the 15th century, and the globalisation of accounting standards like GAAP and IFRS. Additionally, the paper exami

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Fear, Jeffrey, and Christopher Kobrak. "Banks on Board: German and American Corporate Governance, 1870–1914." Business History Review 84, no. 4 (2010): 703–36. http://dx.doi.org/10.1017/s0007680500001999.

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This examination of the foundations of German and American corporate governance highlights the role of money-centered banks, both as board members in large corporations and as intermediaries on the stock exchange. German banks, by acting as surrogate regulators, became institutional stabilizers, and German regulators encouraged banks to participate in corporate boards in order to overcome agency problems in firms and to control speculation. American investment banks, prior to 1914, often managed to overcome regulatory obstacles, which enabled them to wield more power over corporations than the

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Guinnane, Timothy, Ron Harris, Naomi R. Lamoreaux, and Jean-Laurent Rosenthal. "Putting the Corporation in its Place." Enterprise & Society 8, no. 3 (2007): 687–729. http://dx.doi.org/10.1017/s1467222700006224.

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This article challenges the idea that the corporation is a globally superior form of business organization and that the Anglo-American common-law is more conducive to economic development than the code-based legal systems characteristic of continental Europe. Although the corporation had important advantages over the main alternative form of organization (partnerships), it also had disadvantages that limited its appeal to small- and medium-sized enterprises (SMEs). As a result, when businesses were provided with an intermediate choice, the private limited liability company (PLLC) that combined

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Czaja, Marc-Gregor, Hendrik Scholz, and Marco Wilkens. "Interest Rate Risk Rewards in Stock Returns of Financial Corporations: Evidence from Germany." European Financial Management 16, no. 1 (2010): 124–54. http://dx.doi.org/10.1111/j.1468-036x.2008.00455.x.

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Faulconbridge, James R., and Daniel Muzio. "Transnational corporations shaping institutional change: the case of English law firms in Germany." Journal of Economic Geography 15, no. 6 (2014): 1195–226. http://dx.doi.org/10.1093/jeg/lbu038.

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Marušić, Borislav. "Multi-word Expressions in German Annual Reports: A Diachronic Approach." Društvene i humanističke studije (Online) 8, no. 3(24) (2023): 297–326. http://dx.doi.org/10.51558/2490-3647.2023.8.3.297.

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Corporations and stock exchanges are considered the "heart of capitalism" because they are responsible for the creation of inventions, new technologies, and entire industries in the past two centuries, and thus, through their actions, have significantly supported technological and social progress. Since the second half of the 19th century, German corporations have played the role of a pillar of the German economy and Germany has become one of the most economically developed European countries. Despite its economic importance, the German corporate language, as a segment of Business German (Germ

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Dart, Jon J. "Blogging the 2006 FIFA World Cup Finals." Sociology of Sport Journal 26, no. 1 (2009): 107–26. http://dx.doi.org/10.1123/ssj.26.1.107.

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This study focuses on the use of new technologies by the sports-media complex, looking specifically at the 2006 FIFA World Cup Finals. Combining the world’s single largest sports media event with one of the most current, complex forms of Web-based communication, this article explores extent to which football fans embedded in Germany used the Internet to blog their World Cup experiences. Various categories of blog sites were identified, including independent bloggers, bloggers using football-themed Web sites, and blogs hosted on corporate-sponsored platforms. The study shows that the anticipate

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Piddubna, V. F. "Types of legal entities under public law in German doctrine and legislation." Analytical and Comparative Jurisprudence, no. 5 (October 12, 2024): 224–30. http://dx.doi.org/10.24144/2788-6018.2024.05.35.

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This article examines the concepts and types of legal entities under public law in German doctrine and legislation. The legal status of public legal entities is regulated by the provisions of the German Constitution, the German Civil Code, the Law on Administrative Procedures, the Law «On the Procedure for Consideration of Cases Under the Management of Administrative Bodies», the Law «On Administrative Courts». The author examines the issue of determining the criteria for the classification of legal entities, so legal entities under public law are created in an executive order, act to satisfy

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Fehrenbacher, Dennis, Peter Gordon Roetzel, and Burkhard Pedell. "The influence of culture and framing on investment decision-making." Cross Cultural & Strategic Management 25, no. 4 (2018): 763–80. http://dx.doi.org/10.1108/ccsm-10-2017-0139.

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Purpose Cultural studies in business and economics research are still limited to particular cultures. Knowledge on cultural differences may help international corporations to adapt management practices according to the markets they are operating in. The purpose of this paper is to study the issue of escalation of commitment and framing in a new cultural setting involving Germany and Vietnam. This setting is unique and particularly interesting, for Germany being the biggest European market and Vietnam being one of the fastest growing emerging markets in Asia. Design/methodology/approach The aut

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Agarwal, Archana, Nidhi Dhankhar, and Sunita Mehla. "Interconnectedness and Spillover Effects amongst Stock Markets of the US, China, Germany, Japan and India using DCC-GARCH Model and Diebold Yilmaz Method." Colombo Business Journal 15, no. 2 (2024): 162–89. https://doi.org/10.4038/cbj.v15i2.197.

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In a rapidly globalising world, economic boundaries are dissolving as stakeholders seek broader opportunities. Corporations are now multinational, and investors are increasingly turning to global stock markets to maximise gains. Volatility serves as a crucial benchmark, guiding investment decisions in this interconnected landscape. The current study looks at the time-varying spillover effects of the returns of the indices from January 6, 2020, until March 15, 2024, of the five economies of the world, namely, the S&P (United States), SSE (China), Nikkei (Japan), DAX (Germany), and Nifty (In

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Casper, Matthias. "Three Topics at the Periphery of Corporate Governance: Business Rescues and Wrongful Trading, Supervisory Law for Financial Institutions and the Perspective on Islamic Financial Institutions." European Business Law Review 26, Issue 1 (2015): 203–27. http://dx.doi.org/10.54648/eulr2015011.

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In this paper three specific areas and their impact of corporate governance are analysed. The first part of the article questions the adequacy of current obligations under German law to inform shareholders of a financial crisis. The risk that directors and other managers will make risky decisions because of a desire to avoid insolvency and the rules governing corporate conduct in situations of insolvency or near-insolvency in Germany are considered and contrasted with the English approach. The approach to supervision of financial institutions, and the potential for these rules to apply to comp

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Çelik, Ercüment, and Simon Norbert Schmid. "Global Justice Advocacy, Trade Unions, and the Supply Chain Law Initiative in Germany." New Global Studies 16, no. 1 (2022): 91–111. http://dx.doi.org/10.1515/ngs-2022-0005.

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Abstract This article focuses on the Supply Chain Law Initiative in Germany (SCLI)/Initiative Lieferkettengesetz as a case of global justice advocacy. The SCLI was a campaign by German civil society organizations that advocated for a law that would make it mandatory for corporations active in Germany to respect human, labor, and environmental rights along their supply chains. This research explores the strategies for advocacy used by the SCLI in the process of effective law-making. It also investigates the role of the SCLI in the context of global labor solidarity. The research results show th

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Heidenreich, Achim. "‘Shaping Electronic Sounds like Clay’: The historical situation and aesthetic position of electroacoustic music at the ZKM | Institute for Music and Acoustics." Organised Sound 14, no. 3 (2009): 248–56. http://dx.doi.org/10.1017/s1355771809990069.

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Twenty years after the founding of the Karlsuhe ZKM | Center for Art and Media and its Institute for Music and Acoustics, we reexamine the institute’s position with regard to both aesthetic approaches and the 20 years of a reunified Germany. When the broadcasting corporations in West Germany decided to discontinue support for all of their electronic music studios except the Southwest German Radio’s Experimental Studio in Freiburg, the Institute for Music and Acoustics took on a special role that also had an impact on the course of music history in former East Germany. Together with the studio

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Holtbrügge, Dirk. "Political strategies of Chinese firms in Germany: an institutionalist perspective." International Journal of Emerging Markets 13, no. 6 (2018): 1438–56. http://dx.doi.org/10.1108/ijoem-11-2017-0431.

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Purpose Chinese outward foreign direct investment (OFDI) often causes negative public responses, particularly in western industrialized countries. An important instrument of Chinese multinational corporations (MNCs) to overcome these concerns is the use of political strategies. The paper aims to discuss these issues. Design/methodology/approach Based on institutionalist theory, the author formulates research hypotheses and tests them with a sample of 611 subsidiaries of Chinese MNCs in Germany. Findings The study shows that CEO political connection is positively associated with the use of the

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Weissenberger-Eibl, Marion, and Patrick Spieth. "Ownership structure and corporate governance code: The case of family business enterprises in Germany." Corporate Ownership and Control 6, no. 4 (2009): 382–90. http://dx.doi.org/10.22495/cocv6i4c3p4.

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Ownership of corporations in Germany is today highly concentrated in the hands of families and other companies. Theses ‘insider’ systems often result in core conflict tends to be between controlling shareholders and sometimes between strong stakeholders and weak minority shareholders. The aim of this paper is to research the characteristics of ownership and control in family business and point out the role of Family Business Governance in securing an appropriate control of the owning families. The authors give suggestions how to implement the German Governance Code recommendations in family bu

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Kundelis, Egidijus, and Renata Legenzova. "Assessing impact of base erosion and profit shifting on performance of subsidiaries of multinational corporations in Baltic countries." Equilibrium 14, no. 2 (2019): 277–93. http://dx.doi.org/10.24136/eq.2019.013.

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Research background: The problem of base erosion and profit shifting by multi-national corporations has been debated from different perspectives because of its multiple impact on the key actors in the economy. Studies refer to its positive impact on companies via corporate taxes saved, but its negative impact on governments via reduced tax collection. A number of empirical studies conducted in different countries support the substantial BEPS impact on company performance, but report differences in its magnitude. Other authors claim that, despite a wide range of tax avoidance opportunities avai

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Klowait, Jürgen. "Round Table Mediation & Conflict Management of the German Economy." Nederlands-Vlaams tijdschrift voor Mediation en conflictmanagement 15, no. 3 (2011): 74–77. https://doi.org/10.5553/tmd/2011015003006.

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Round Table Mediation & Conflict Management of the German Economy The article introduces the Round Table Mediation& Conflict Management of the German Economy, illustrates its role, member corporations and objectives, gives an insight into its vision and mission and provides an overview both of its organizational structure, functioning and the main topics currently dealt with in the field of Alternative Dispute Resolution. The contribution further provides an overview regarding recent developments of commercial mediation and finally assesses the future prospects of corporate conflict ma

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Tell, Michael. "Corporate Bonds in Denmark." Intertax 43, Issue 8/9 (2015): 531–39. http://dx.doi.org/10.54648/taxi2015052.

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Corporate financing is the choice between capital generated by the corporation and capital from external investors. However, since the financial crisis shook the markets in 2007–2008, financing opportunities through the classical means of financing have decreased. As a result, corporations have to think in alternative ways such as issuing corporate bonds. A market for corporate bonds exists in countries such as Norway, Germany, France, the United Kingdom and the United States, while Denmark is still behind in this trend. Some large Danish corporations have instead used foreign corporate bonds

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Hayes, Peter. "Carl Bosch and Carl Krauch: Chemistry and the Political Economy of Germany, 1925–1945." Journal of Economic History 47, no. 2 (1987): 353–63. http://dx.doi.org/10.1017/s0022050700048117.

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Carl Bosch and Carl Krauch, accomplished scientists and prominent executives in the BASF and IG Farben chemical corporations, were drawn together by mutual admiration and common technical interests. In the Nazi era, however, they came to embody competing liberal and nationalist conceptions of German political economy. This article examines their relationship, the reasons for their divergent stances, and their individual contributions to the economic and productive power of the Third Reich. Ironically, Bosch's understanding of his industry, his nation, and scientific progress led him to oppose

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Graves, William X., and Jeffrey J. Everhart. "How are Case Studies Used in Accounting Systems Curricula in Higher Education in Germany and the US?" European Journal of Education and Pedagogy 5, no. 3 (2024): 51–54. http://dx.doi.org/10.24018/ejedu.2024.5.3.831.

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The use of case studies in education is prevalent. The type of case study analyzed in this paper is the manual or the computerized “project” case study. Students are given a set of real-world transactions to process either in a manual accounting information system (AIS) or a computerized AIS. The most popular computerized AIS in the United States is QuickBooks. In Germany, the market standard is DATEV, allowing extensible solutions from “pure” bookkeeping up to complete ERP systems. A manual project is popular in AIS courses to ensure students are exposed to all the steps and integration neces

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Muchlinski, Peter. "The Development of German Corporate Law Until 1990: An Historical Reappraisal." German Law Journal 14, no. 2 (2013): 339–79. http://dx.doi.org/10.1017/s2071832200001838.

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The development of modern corporate law can be located in four “origin” legal systems: France, England, Germany and the United States (specifically in leading State Jurisdictions such as New York, New Jersey and Delaware). These systems are often segregated between an Anglo-American “outsider” system of corporate law and governance and the Continental “insider” system. This has its political economy parallel in the “Varieties of Capitalism” literature, which separates the major capitalist economies into “Liberal Market Economies”, such as the UK and the USA, and “Co-ordinated Market Economies”

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Kulms, Rainer. "A Shareholder’s Freedom of Contract in Close Corporations — Shareholder Agreements in the USA and Germany." European Business Organization Law Review 2, no. 3-4 (2001): 685–701. http://dx.doi.org/10.1017/s1566752900000689.

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Eckert, Stefan, Marcus Dittfeld, Thomas Muche, and Susanne Rässler. "Does multinationality lead to value enhancement? An empirical examination of publicly listed corporations from Germany." International Business Review 19, no. 6 (2010): 562–74. http://dx.doi.org/10.1016/j.ibusrev.2010.04.001.

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Mansaray, Hassan Elsan. "A Study of the Socioeconomic Impact of Mobile Phones on SMEs in the Waterloo Community, the Western Rural District of Sierra Leone." Randwick International of Social Science Journal 2, no. 2 (2021): 10–21. http://dx.doi.org/10.47175/rissj.v2i2.211.

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To assess the impact of mobile phones on small and medium enterprises (SMEs) in the Waterloo Community, the researcher used qualitative research methods to do the study. It is selected with the intention of evaluating the socioeconomic impact on the use of mobile phones in the transport, Sand and stone mining as well as general merchandize/petty trading activities in the Waterloo community. Hence, simple random sampling technique was applied in selecting the number of participants that were involved in the study. The study discovered that the SMEs have contributed to socioeconomic development

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