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This website is operated by the Department of Accounting, Taxation and Auditing at the University of Osnabrück.

Responsibility for content:

Prof. Dr. Michael Wosnitza

University of Osnabrück

Department of Economics

Department of Accounting, Taxation and Auditing

Rolandstrasse 8

D-49078 Osnabrück

michael.wosnitza@uni-osnabrueck.de

Tel. : +49 (0)541 969-2761

Fax : +49 (0)541 969-2763

www.bt.uos.de

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The documents on this server have been automatically converted by programs to HTML from various text formats and sources. Mistakes cannot be completely excluded. We do not assume any liability for the correctness of the contents. The regional court of Hamburg decided with judgement of 12.05.1998 that the responsible of the website has to take responsibility also for contents of linked pages. This can only be prevented by declaring to take distance from linked contents.

The following applies to all links: "We expressly emphasize that we have no influence on design and content of linked pages. Therefore we dissociate ourselves from all content of all linked pages on this Website including all lower surfaces. This declaration applies to all links on this homepage and to all contents of the pages to which links or banners lead."

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(c) Copyright by Department "Accounting, Taxation and Auditing" University of Osnabrück. All rights reserved. Reprinting, also in extracts, or further distribution in electronic form only with prior written permission.