The paper gives an overview and stages of the development Ustasha concentration camp Jasenovac, during existence "Independent State Croatia" (ISC) in World War II. fact is emphasized that policy "Final solution" (for Jews Romas, Croatia for Serbs as well), which was implemented by Nazi Germany, chronologically looking, actually first applied ISC, then Germany. According to several criteria, com...

Many people in the European Union fear that Eastern Enlargement leads to major job losses. More recently, these fears about job losses have extended to high skill labor and IT jobs. The paper examines with unique firm level data whether these fears are justified for the two neighboring countries of Eastern Enlargement Austria and Germany. We find that Eastern Enlargement leads to surprising sma...

this study presents empirical evidence concerning the effect of different accounting standard on earnings management. prior studies have shown that accounting standards influence earnings management. tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. to investigate this iss...

• There were fears in the European Union that eastern enlargement would lead to major job losses and transfers. More recently, these fears have extended to high-skilled and IT jobs. This paper examines using unique firm-level data if these fears are justified for Austria and Germany. • We find that eastern enlargement has led to job losses of less than 0.5 percent of total employment in Germany...