The purpose of this report on corporate
financial reporting in Austria is to describe the key
features of Austria’s corporate financial reporting
environment as well as its practical application in regard
to small and medium enterprises (SMEs’) financial reporting
practices in Austria. This report builds on the World Bank
accounting and auditing reports on standards and codes
(ROSC) methodology to give an overview of the Austrian
Résultats de la recherche
Showing items 1 through 9 of 201.-
Library Resourcejuin, 2016Autriche
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Library ResourceArticles et Livresmai, 2016Belgique, Europe
Sustainable agriculture requires the careful optimization of the use of organic amendments to improve soil fertility while minimizing any harmful environmental effects. To understand the events that occur in soil after the addition of different organic amendments, we evaluated the nitrogen (N) mineralization dynamics in soil after adding organic amendments, and evaluated changes in the microbial population. The four organic amendments were fresh dairy cattle manure, fresh white clover, vegetable, fruit, and yard waste compost, and poplar tree compost.
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Library ResourcePublication évaluée par des pairsaoût, 2016Ukraine, Autriche
Scientific publications, legislation on spatial planning in Ukraine and spatial planning in Austria are analysed.
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Library ResourceRapports et recherchesdécembre, 2016Canada, États-Unis d'Amérique, France
In 2015 the global community committed itself to an ambitious programme of reform. Achieving the Sustainable Development Goals and implementing the resolutions of the Paris climate conference require that great efforts are made – including those of a financial nature. Many states will have to ensure that untapped or barely used sources of income are developed. Sub-national units such as provinces, departments, districts, and cities will play an increasing role in the mobilisation of public revenues.
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Library ResourceRapports et recherchesnovembre, 2016Pays-Bas
For many years, land markets have been analyzed as though parcels of land were being traded in a frictionless market subject to no rules. To the extent that there were rules which could not be ignored – such as land-use regulations – the effect of these was incorporated as ‘distortions’ to the market. An institutional analysis of land markets, on the contrary, starts by looking the the rules which structure the exchange of rights in land.
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Library ResourceRapports et recherchesjuillet, 2016Australie, Belgique, Canada, Chine, Fédération de Russie, États-Unis d'Amérique
This study assesses the determinants of forest land allocation to households in the forest tenure reforms in China in the period 1980-2005 using data from three provinces in Southern China; Fujian, Jiang Xi and Yunnan. Furthermore, it assesses the current level of tenure security on forest land and how this tenure security is affected by past and more recent policy changes.
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Library ResourceRapports et recherchesseptembre, 2016Australie, Belgique, Canada, États-Unis d'Amérique
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Library ResourceRapports et recherchesmars, 2016Pays-Bas
It is widely accepted that supply of new houses in the Netherlands has become unresponsive to market conditions. Generally, high and rising house prices are related to lack of construction. Insufficient and unrensposive construction is explained by a lack of land made available for house building. In its turn, scarcity of land is believed to be caused by restrictive spatial planning, which aims at keeping land free from development.
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Library ResourceRapports et recherchesnovembre, 2016Allemagne, France, Italie, États-Unis d'Amérique
The project ILUMASS (Integrated Land-Use Modelling and Transportation System Simulation) aims at embedding a microscopic dynamic simulation model of urban traffic flows into a comprehensive model system incorporating both changes of land use and the resulting changes in transport demand. The land-use component of ILUMASS will be based on the land-use parts of an existing urban simulation model, but is to be microscopic like the transport parts of ILUMASS.
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Library ResourceRapports et recherchesmars, 2016Autriche
This research paper focuses on the practical use of real estate applications (RE-Apps) concerning the Austrian land register. Apps are small programmes on smartphones or tablets which are classified by their usage. One category is land register. After the app “iEigentum/xEigentum” by the company Beinhofer other regional clearing companies failed getting into the mobile market. With the app “LexioMobil” by the company Medix a new land register application was released in June 2014.
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