search query: @indexterm Balance sheets / total: 133
reference: 62 / 133
| Author: | Ballwieser, W. |
| Title: | Bilanzielle Vorsorge zur Bewaeltigung des personellen Strukturwandels = Balance-care to master personnel structure change |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1988 : NOV, VOL. 41:11, p. 955-973 |
| Index terms: | PERSONNEL MANAGEMENT CORPORATE STRATEGY BUSINESS ENVIRONMENT BALANCE SHEETS |
| Language: | ger |
| Abstract: | The personal structure of a firm is determined by the firm's strategy and the development of the firm's environment. The article is concerned with questions how the change of persona structure can be supported by setting up an accrual in the balance sheet. It is shown that especially the taxation rules restrict the changing of personal structure. A development of balance-law of quite-different sorts may result from the balance-law harmonizing in the EC. The resulting development can hereby not be deepened and it is not possible either to give a review about the possibilities of balance care abroad. But it is at least to be mentioned as it seems to be more plausible as a short term alteration of the German trade balance law. |
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