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Nach langen Jahren konzeptionellen Stillstands ist seit einiger Zeit Bewegung in die Diskussion uber die Kostenrechnung gekommen. Hierzu tragt in der Theorie die Einbeziehung von Informations- asymmetrie und opportunistischen Verhaltens sowie in der Praxis das Problem vernachlassigter Gemeinkostenbereiche (Prozekostenrech- nung) bei. Ein dritter, in der Praxis entdeckter und dann in der einschlagigen Literatur breit dargestellter Ansatz ist der des Target Costing. Hiermit werden bestimmte Vorgehensweisen bei der Bestimmung von Produktkosten im Rahmen des Entwicklungsprozesses bezeichnet. Vom...

In the past 20 years, neuroimaging has provided us with a wealth of data regarding human memory. However, to what extent can neuroimaging constrain, support or falsify psychological theories of memory? To what degree is research on the biological bases of memory actually guided by psychological theory? In looking at the close interaction between neuroimaging research and psychological theories of human memory, this book presents a state-of-the-art exploration of imaging research on human memory, along with accounts of the significance of these findings with regard to fundamental psychological...

Principles of Learning and Memory presents state-of-the-art reviews that cover the experimental analysis of behavior, as well as the biological basis of learning and memory, and that overcome traditional borders separating disciplines. The resulting chapters present and evaluate core findings of human learning and memory that are obtained in different fields of research and on different levels of analysis. The reader will acquire a broad and integrated perspective of human learning and memory based on current approaches in this domain.

Principles of Learning and Memory focuses on the most topical and central phenomena, which are discussed from an interdisciplinary point of view in five sections: formation, organization, consolidation, control, and adaptive specialization of memories. The editors present state-of-the-art reviews that cover the experimental analysis of behavior, as well as the biological basis of learning and memory, and that overcome traditional borders separating disciplines. The chapters present and evaluate core findings of human learning and memory that are obtained in different fields...