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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...

After the khurbn (destruction) perpetrated by Nazi Germany, its allies, and collaborators, the Yiddish communities in Eastern Europe were shattered and largely decimated. For most survivors, the old homeland in the East was a lost place of longing and a place of mere transit to the centers of the reconfiguring ‘West’: in North America, the global South, and the young state of Israel. Research has for the most part ignored the cultural activities, the political engagement, and the diverse visions of those cultural activists who remained in Eastern Europe in their thousands. This volume...

Missbrauchsvorschriften kommt im Internationalen Steuerrecht uberragende Bedeutung zu. Nicht nur international agierende Unternehmen, sondern auch Privatpersonen sehen sich vor die Herausforderung gestellt, die steuerlichen Implikationen von Missbrauchsvorschriften bei der Steuerplanung zu berucksichtigen. Aufgrund ihrer in der Rechtsanwendung nicht selten zu Missverstandnissen Anlass gebenden Abfassung stellen Missbrauchsvorschriften eine der zentralen Unwagbarkeiten fur die grenzuberschreitende Steuerplanung dar. Im Vergleich zum rein nationalen Sachverhalt sehen sich die...

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...