Atmospheric, oceanic and frozen land studies on Arctic change and their global impacts

. The World Wide Web (WWW) can be viewed as the largest multimedia database that has ever existed. However, its support for query answering and automated inference is very limited. Metadata and domain specific ontologies were proposed by several authors to solve this problem. We developed Ontobroker which uses formal ontologies to extract, reason, and generate metadata in the WWW. The paper describes the formalisms and tools for formulating queries, defining ontologies, extracting metadata, and generating metadata in the format of the Resource Description Framework (RDF), as recently proposed by the World Wide Web Consortium (W3C). These methods provide a means for semantic based query handling even if the information is spread over several sources. Furthermore, the generation of RDF descriptions enables the exploitation of the ontological information in RDF-based applications

Untersuchungsrahmen der Beziehungen zwischen Typen von Familienunternehmen, Corporate Governance und Controlling

The article develops a reference framework for the research field of corporate governance in heterogeneous family firms, which comprises three levels, and derives implications for the design of internal control systems. The first level deals with relationships between the type of a family firm and characteristics of the family. The second level comprises the impact of those determinants on the formal aspects of corporate governance. The third level, in turn, analyzes the impact of the latter on the personal characteristics of important decision makers. We differentiate family firms according to the degree of family influence and their size to show the heterogeneity of small, medium and large family businesses and their corporate governance structures. These occurrences of corporate governance constitute the conditions for the design of internal control systems, i. e., management accounting