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Cost accounting traditions differ across countries, especially
between Germany and the US/UK. Consequently, multinational
companies often face cross-national differences in the design of
their subunits' cost accounting systems. To improve comparability
and facilitate control, multinational companies seek to globally
align these systems. In this respect, they have to balance the
needs of the headquarters and the subunits. By the means of a
mixed-method approach, this study analyses the design of cost
accounting systems from both perspectives. It finds empirical
evidence for cross-case and cross-country differences in the
complexity and standardization of cost accounting systems in
subunits of German multinational companies and identifies important
determinants and success factors. The findings have implications
for researchers and practitioners in the field of management
accounting.
As more and more hardware platforms support parallelism, parallel
programming is gaining momentum. Applications can only leverage the
performance of multi-core processors or graphics processing units
if they are able to split a problem into smaller ones that can be
solved in parallel. The challenges emerging from the development of
parallel applications have led to the development of a great number
of tools for debugging, performance analysis and other tasks. The
proceedings of the 3rd International Workshop on Parallel Tools for
High Performance Computing provide a technical overview in order to
help engineers, developers and computer scientists decide which
tools are best suited to enhancing their current development
processes.
As more and more hardware platforms support parallelism, parallel
programming is gaining momentum. Applications can only leverage the
performance of multi-core processors or graphics processing units
if they are able to split a problem into smaller ones that can be
solved in parallel. The challenges emerging from the development of
parallel applications have led to the development of a great number
of tools for debugging, performance analysis and other tasks. The
proceedings of the 3rd International Workshop on Parallel Tools for
High Performance Computing provide a technical overview in order to
help engineers, developers and computer scientists decide which
tools are best suited to enhancing their current development
processes.
Developing software for current and especially for future
architectures will require knowledge about parallel programming
techniques of applications and library p- grammers. Multi-core
processors are already available today, and processors with a dozen
and more cores are on the horizon. The major driving force in
hardware development, the game industry, has - ready shown interest
in using parallel programming paradigms, such as OpenMP for further
developments. Therefore developers have to be supported in the even
more complex task of programming for these new architectures. HLRS
has a long-lasting tradition of providing its user community with
the most up-to-date software tools. Additionally, important
research and development projects are worked on at the center:
among the software packages developed are the MPI correctness
checker Marmot, the OpenMP validation suite and the M-
implementations PACX-MPI and Open MPI. All of these software
packages are - ing extended in the context of German and European
community research projects, such as ParMA, the InterActive
European Grid (I2G) project and the German C- laborative Research
Center (Sonderforschungsbereich 716). Furthermore, ind- trial
collaborations, i.e. with Intel and Microsoft allow HLRS to get its
software production-grade ready. In April 2007, a European project
on Parallel Programming for Multi-core - chitectures, in short
ParMA was launched, with a major focus on providing and developing
tools for parallel programming.
Das deutsche Aussensteuerrecht halt einschneidende
Sanktionsmassnahmen bereit, die der Errichtung auslandischer
Familienstiftungen entgegenstehen. Kay Alexander Schulz beleuchtet
diese Regelungen aus systematischer, gemeinschaftsrechtlicher und
verfassungsrechtlicher Sicht und entwickelt Leitsatze einer
vorgabengerechten Neuausgestaltung der Besteuerung auslandischer
Familienstiftungen."
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