Well-Posed Initial-Boundary Value Problem for a Constrained Evolution System and Radiation-Controlling Constraint-Preserving Boundary Conditions

A well-posed initial-boundary value problem is formulated for the model problem of the vector wave equation subject to the divergence-free constraint. Existence, uniqueness and stability of the solution is proved by reduction to a system evolving the constraint quantity statically, i.e., the second time derivative of the constraint quantity is zero. A new set of radiation-controlling constraint-preserving boundary conditions is constructed for the free evolution problem. Comparison between the new conditions and the standard constraint-preserving boundary conditions is made using the Fourier-Laplace analysis and the power series decomposition in time. The new boundary conditions satisfy the Kreiss condition and are free from the ill-posed modes growing polynomially in time.Comment: To appear in the Journal of Hyperbolic Differential Equations. In response to the reviewers request, a theorem on well-posedness of the free evolution problem has been added, definitions clarified in Sections 4 and 5, as well as a typo was removed from Section

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research