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by Hans-Dieter Wolf, KPMG Düsseldorf, and Chip K. Collins, KPMG National Office Washington, D.C.
An abridged version of this article appe...
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An information retrieval (IR) system (IRs) (search engine) is said to be efficient, to the degree that always evaluates each object in the information base (database, document base, web,...) like the expert. The ability of IRs's is to retrieve mostly all relevant objects (measured by the recall), and only the (most) relevant objects (measured by the precision) from the collection queried. Recall and precision measures provide the classical measure of the retrieval efficiency. They measure the degree to which the query answer (the set of documents that retrieved by IRs as response to the user query). Where, the query answer is the set of relevant documents in the information based queried. Retrieving most relevant documents to the user query in IRs was one of the most important methods o...
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In den USA wird Cross-Border-Leasing (CBL) noch in diesem Jahr auslaufen. Das bedeutet nicht nur das Aus fur einen milliardenschweren globalen Steuerb...
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Bei einem Thema haben sich CDU/CSU und FDP im Bundestagswahlkampf besonders weit aus dem Fenster gehängt: Man werde, wenn es für Schwarz-Gelb reiche, ...
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The status of the Personnel function is subject to an ongoing debate in which attention has largely shifted from department to individual practitioner level. There remains, however, significant functional power in organisational structures, particularly in more institutionalised contexts. Aimed at the departmental level, the higher education state funding council for England (HEFCE) introduced an initiative to improve Personnel departments in Higher Education. However, survey evidence confirms the continuation of the low power position of the department. An exploration of the empirical data highlights why: the routine rigidity of power in organisational structures, the fragmentation of departmental power, and Personnel role ambiguity.
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Die ARD (58) hat Ärger mit dem amerikanischen Fiskus. Wie das Magazin Stern heute berichtet, sehen sich Korrespondenten sowie Techniker des W...
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STEUERGELDER
WASHINGTON Durch eine Änderung der Besteuerungsregeln hat die US-Regierung der Großbank Citigroup einem Bericht zufolge Ersparnisse in M...
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Dr. Alexander Vögele and William Bader, KPMG Frankfurt
The following is an abridged version of an article published in Tax Planning Internationa...