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July 2006 ESTIMATING PROBABILITIES OF DEFAULT FOR GERMAN SAVINGS BANKS AND CREDIT COOPERATIVES Daniel Porath COMPARATIVE ANALYSIS OF STRATEGIC MANAGEMENT ACCOUNTING IN GERMAN- AND ENGLISH-LANGUAGE GENERAL MANAGEMENT ACCOUNTING TEXTBOOKS Andreas Hoffjan/Andreas Wömpener TRUST - A SOURCE OF SUCCESS IN STRATEGIC ALLIANCES? Christoph Schumacher RATIONALITY AND INSTITUTIONALIZED EXPECTATIONS: THE DEVELOPMENT OF AN ORGANIZATIONAL SET OF RULES Nikolaus Beck