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    <title>The BabelNEG System - A Protocol-generic Infrastructure for Electronic SLA Negotiations in the Internet of Services</title>
    <link>http://hdl.handle.net/10419/73037</link>
    <description>Title: The BabelNEG System - A Protocol-generic Infrastructure for Electronic SLA Negotiations in the Internet of Services
&lt;br/&gt;
&lt;br/&gt;Authors: Hudert, Sebastian
&lt;br/&gt;
&lt;br/&gt;Abstract: Visions of the next-generation Internet of Services are driven by digital resources traded on a global scope. For the resulting economic setting, automated on-line techniques for handling services and resources themselves, for advertising and discovering as well as for the on-the-fly negotiation of proper terms for their use are needed. Hence, a flexible infrastructure for the respective management of services and associated service level agreements is mandatory. This thesis presents the results of my dissertation project. They comprise a service infrastructure, able to support the structured discovery and protocol-generic negotiation of electronic service level agreements (SLAs) and thus services themselves. (...)</description>
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  <item rdf:about="http://hdl.handle.net/10419/72307">
    <title>Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption</title>
    <link>http://hdl.handle.net/10419/72307</link>
    <description>Title: Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption
&lt;br/&gt;
&lt;br/&gt;Authors: Fülbier, Rolf Uwe; Klein, Malte
&lt;br/&gt;
&lt;br/&gt;Abstract: Financial accounting is rooted in national thoughts, traditions and institutional settings. As a consequence, accounting has developed heterogeneously over time and fulfilled contracting purposes in divergent national environments. Against this background, we argue that the ongoing process of accounting internationalization and imposed harmonization carries with it the danger of deforming country-specific balancing factors in the accounting systems, especially when the national environment for economic and contractual activities is not harmonized at all. In contrast to more evolutionary integration and adjustment processes of the past where spillover effects have always existed, the rapidity of the current process and coercive nature increases country-specific frictions. To support our argument and to substantiate the interplay of accounting as a contractual device and country-specific characteristics, we provide an in-depth case study of one country, Germany. We illustrate how the traditional German commercial law accounting system has evolved over time to meet specific contractual needs. We demonstrate how the current process of globalization and accounting internationalization has been attended by increasing frictions and challenges, especially on the contractual and regulatory level. We finally investigate the consequences on the German standard setting system, which also includes the changing role of German accounting research.</description>
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  <item rdf:about="http://hdl.handle.net/10419/73037">
    <title>The BabelNEG System - A Protocol-generic Infrastructure for Electronic SLA Negotiations in the Internet of Services</title>
    <link>http://hdl.handle.net/10419/73037</link>
    <description>Title: The BabelNEG System - A Protocol-generic Infrastructure for Electronic SLA Negotiations in the Internet of Services
&lt;br/&gt;
&lt;br/&gt;Authors: Hudert, Sebastian
&lt;br/&gt;
&lt;br/&gt;Abstract: Visions of the next-generation Internet of Services are driven by digital resources traded on a global scope. For the resulting economic setting, automated on-line techniques for handling services and resources themselves, for advertising and discovering as well as for the on-the-fly negotiation of proper terms for their use are needed. Hence, a flexible infrastructure for the respective management of services and associated service level agreements is mandatory. This thesis presents the results of my dissertation project. They comprise a service infrastructure, able to support the structured discovery and protocol-generic negotiation of electronic service level agreements (SLAs) and thus services themselves. (...)</description>
  </item>
  <item rdf:about="http://hdl.handle.net/10419/72307">
    <title>Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption</title>
    <link>http://hdl.handle.net/10419/72307</link>
    <description>Title: Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption
&lt;br/&gt;
&lt;br/&gt;Authors: Fülbier, Rolf Uwe; Klein, Malte
&lt;br/&gt;
&lt;br/&gt;Abstract: Financial accounting is rooted in national thoughts, traditions and institutional settings. As a consequence, accounting has developed heterogeneously over time and fulfilled contracting purposes in divergent national environments. Against this background, we argue that the ongoing process of accounting internationalization and imposed harmonization carries with it the danger of deforming country-specific balancing factors in the accounting systems, especially when the national environment for economic and contractual activities is not harmonized at all. In contrast to more evolutionary integration and adjustment processes of the past where spillover effects have always existed, the rapidity of the current process and coercive nature increases country-specific frictions. To support our argument and to substantiate the interplay of accounting as a contractual device and country-specific characteristics, we provide an in-depth case study of one country, Germany. We illustrate how the traditional German commercial law accounting system has evolved over time to meet specific contractual needs. We demonstrate how the current process of globalization and accounting internationalization has been attended by increasing frictions and challenges, especially on the contractual and regulatory level. We finally investigate the consequences on the German standard setting system, which also includes the changing role of German accounting research.</description>
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