See Michel-Kerjan and Pedell
(2006) for international markets.
Because the primary responsibility of a cost center manager in the United States is typically more broadly defined as to control all costs incurred within the cost center (Horngren, Datar, and Foster 2006, 197), opportunities for cost reduction such as by reducing cost center output and by tradeoffs that reduce one cost while increasing another cost by a smaller amount are more likely to be identified and implemented by cost center managers in the United States than by cost center managers in Germany (Friedl, Kupper, and Pedell
, Ph.D., is Chaired Professor of Management Accounting and Control at the University of Stuttgart.
2509, 2512-13 (2003) (commenting on the innovative approach of the Terrorism Risk Insurance Act, which puts the government in the role of reinsurer rather than direct insurer); Erwann Michel-Kerjan & Burkhard Pedell
, Terrorism Risk Coverage in the Post-9/ll Era: A Comparison of New Public-Private Partnerships in France, Germany and the U.S., 30 GENEVA PAPERS ON RISK & INS.
GAREAT is set to expire at the end of 2006 (Michel-Kerjan and Pedell
"But the Giraffe" Little Girl Danielle Freid Mother Anjali Bhimani Rudy William Youmans Grandmother Angelina Reaux Grandfather Martin Vidnovic Father Matt Farnsworth Soldier Geoff Hoyle "Brundibar" Pepicek Aaron Simon Gross Aninku Devynn Pedell
Brundibar Euan Morton The Dog Geoff Hoyle The Sparrow Anjali Bhimani The Cat Angelina Reaux Professor Ucitelli William Youmans With: Rosie's Broadway Kids It was clearly a labor of love on the part of children's author-illustrator Maurice Sendak, playwright Tony Kushner and all creatives concerned to mount this children's opera in a context that showcases its enchantments while respecting its profoundly chilling history.
(For more on RCA, see "Relevance Added: Combining ABC with German Cost Accounting" by Gunther Friedl, Hans-Ulrich Kupper, and Burkhard Pedell
in the June 2005 issue of Strategic Finance.