In September 1977 a 'Regional Science Symposium' was held at the Faculty of Economics of the University of Groningen in the Netherlands. Organized because of the recent establishment at the Faculty of Economics of a group that is engaged in teaching and research in the field of regional science, the aim of the symposium was to make university members more familiar with regional science and to introduce the newly created group to the national and international scene. Two separate topics were selected, of potential interest to both re searchers and policy-makers. The first, spatial inequalities and regional development, was chosen because of its central place in regional science. Authors from several disciplines were asked to approach this theme from a general, policy orientated point of view. This ensured the enlightenment of the various dimensions of spatial inequality and its implications for regional policy. The results have been collected in the volume Spatial Inequalities and Regional Development. The second theme focused on spatial statistical analysis. This branch of statistics is a relatively new one which receives growing attention among researchers in the field of applied regional science. The meeting on this topic concentrated on new results of research on the use of appro priate statistical and econometric methods for analyzing spatial data. The papers concerned have been collected into another volume, Explora tory and Explanatory Statistical Analysis of Spatial Data."

In September 1977 a 'Regional Science Symposium' was held at the Faculty of Economics of the University of Groningen in the Netherlands. Organized because of the recent establishment at the Faculty of Economics of a group that is engaged in teaching and research in the field of regional science, the aim of the symposium was to make university members more familiar with regional science and to introduce the newly created group to the national and international scene. Two separate topics were selected, of potential interest to both re searchers and policy-makers. The first, spatial inequalities and regional development, was chosen because of its central place in regional science. Authors from several disciplines were asked to approach this theme from a general, policy orientated point of view. This ensured the enlightenment of the various dimensions of spatial inequality and its implications for regional policy. The results have been collected in the volume Spatial Inequalities and Regional Development. The second theme focused on spatial statistical analysis. This branch of statistics is a relatively new one which receives growing attention among researchers in the field of applied regional science. The meeting on this topic concentrated on new results of research on the use of appro priate statistical and econometric methods for analyzing spatial data. The papers concerned have been collected into another volume, Explora tory and Explanatory Statistical Analysis of Spatial Data."

Continuing its policy of publishing extended explorations of Arthurian subjects, this eighth volume of Arthurian Literature contains four articles. Elizabeth Archibald addresses the reasons for the insertion of the story of Mordred's incestuous birth into many versions of the Arthurian legend (including Malory's) from the early 13th century on, and follows its development from the Vulgate Cycle to later Arthurian narratives. The use of irony to point up aspects of the Lancelot-Guinevere relationship in the prologue to Le Chavalier de la Charrete is explored by Jan Janssens. The early 13th-century Romance of Fergus is introduced and translated by D.D.R. Owen, who finds it of special interest not just because of its uniquely Scottish setting, but also because its use of parody foreshadows later medieval comedy; Scottish concerns also figure in Edward Donald Kennedy's discussion of the 15th-century chronicler John Hardyng's use of the story of Galahad's grail quest, and the changes he made.

Jan Janssen untersucht, welches Rechungslegungssystem sich unter Berucksichtigung der spezifischen Anforderungen mittelstandischer Unternehmen als uberlegen erweist, in dem er die Eignung der Regelwerke fur die mittelstandische Rechnungslegung mit Hilfe eines Systems von Beurteilungskriterien wurdigt. Dabei finden sowohl der vom IASB als Entwurf publizierte IFRS for Private Entities als auch das Bilanzrechtsmodernisierungsgesetz Beachtung."

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Technische Universitat Dortmund (Wirtschafts- und Sozialwissenschaftliche Fakultat, Unternehmensrechnung und Controlling), Sprache: Deutsch, Abstract: Inhaltsangabe: Problemstellung: Not everything that counts can be counted, and not everything that can be counted, counts (Albert Einstein). Dieses Zitat, das in Albert Einsteins Buro in Princeton hing, ist heute aktueller denn je. Seit den 80'er Jahren des 20. Jahrhunderts entwickeln sich die westlichen Volkswirtschaften von Industriegesellschaften zu Dienstleistungs- und Wissensgesellschaften. In Deutschland arbeiten heute mehr als 70% der Erwerbstatigen im Dienstleistungssektor, der 2004 annahernd 70% der Bruttowertschopfung generierte. Hiermit einhergehend steigt die Bedeutung von immateriellen Vermogenswerten, den Intangible Assets. Wertschopfungsprozesse der Unternehmen basieren zunehmend auf weichen, immateriellen Faktoren, wie z.B. dem Know-how der Mitarbeiter, dem Image des Unternehmens, dem Bekanntheitsgrad der Produkte und Marken sowie auf Innovationskraft und neuen Technologien. Daum spricht in diesem Zusammenhang sogar von einer neuen Okonomie, in der die Produktion von Gutern und Dienstleistungen ] im Wesentlichen auf unsichtbaren immateriellen Unternehmenswerten, den Intangible Assets, aufbaut. Neueste empirische Studien von PricewaterhouseCoopers/Gunther/Beyer und PricewaterhouseCoopers/Fischer bestatigen die herausragende Stellung von Intangible Assets als Erfolgsfaktor. Gleichzeitig setzen sich auch in Deutschland die, in den USA schon seit Beginn der 80er Jahre unter dem Begriff des Shareholder Value Management entwickelten, Konzepte durch. Sie stellen eine Orientierung des Managements am Unternehmenswert in den Mittelpunkt des unternehmerischen Handelns. Der Shareholder Value gilt inzwischen als global anerkannter Standard zur Messung des Geschaftserfolgs. Forciert durch die Globalisierung in