Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, 18 entries in the bibliography, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle - the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual e

Seminar paper from the year 2008 in the subject Business economics - Law, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Aviation Law, 12 entries in the bibliography, language: English, abstract: Abstract: The developments of more than hundred years of aviation history have lead to a framework of laws on different aspects of the aviation industry. For the people aboard the flying aircraft, different rules are applied as compared on land. Within the field of aviation, the air is the major space touched. But because until the 20th century nobody was able to control an air vehicle, no conflicts erased for intra- or crossborder air traffic. This circumstance changed quickly. Only 16 years after the remarkable milestone of the first engine-powered flight by the Wright brothers from 1903, the growing importance of air travel lead to the first international agreements for air transport. When in 1919 the first scheduled air service between Paris and London came into operation, the necessity for air regulations was an incontrovertible fact. The first agreement was written down in the Paris Convention, which was held in the same year and ratified from 32 nations. The major result of the convention was the recognition of exclusive sovereignty for the states over their airspace, which is still the applied principle today. The agreement also included the first definition of the term aircraft and annexes for technical standards. Nowadays two distinct areas of air law can be differentiated. The international public air law is dealing with rights and obligations of nations in the field of civil aviation. The international private air law governs legal issues for private entities within international air transport, regulating mainly the relation between air carriers and private individuals and cargo shippers. This paper will focus on those aspects. It will give insights of the major milestones of private international air law like the Warsaw System created