157 research outputs found
The overlooked disorder: (Un)awareness of developmental coordination disorder across clinical professions
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
Palliative care professionals’ willingness to perform euthanasia or physician assisted suicide
The relative influence of nutrients and habitat on stream metabolism in agricultural streams
Altijd schuld en boete: oorlog nog steeds bepalend in Duitse geschiedschrijving [Bespreking van: A. Schildt, D. Siegfried (2009) Deutsche Kulturgeschichte: die Bundesrepublik, 1945 bis zur Gegenwart; H. Münkler (2008) Die Deutschen und ihre Mythen; D. Pohl (2008) Die Herrschaft der Wehrmacht: Deutsche Militärbesatzung und einheimische Bevölkerung in der Sowjetunion 1941-1944; C. Hartmann (2009) Wehrmacht im Ostkrieg: Front und militärisches Hinterland 1941/42]
De Duitse bevolking wilde dolgraag bedrogen worden: oorlogszucht, hebzucht en grootheidswaanzin leidden haar naar naar de oorlog [Bespreking van: F. Kellner (2011) 'Vernebelt, verdunkelt sind alle Hirne': Tagebücher 1939-1945; H.A. Winkler (2011) Geschichte des Westens. - 2: Die Zeit der Weltkriege 1914-1945; G. Aly (2011) Warum die Deutschen? Warum die Juden? Gleichheit, Neid und Rassenhass, 1800-1933]
'Weg met de Canadezen' [Bespreking van: W.I. Hitchcock (2009) De bittere weg naar de vrijheid: een nieuwe geschiedenis van de bevrijding van Europa]
De actualiteit van Franz Josef Strauß (München 1915-Regensburg 1988): democraat en populist
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