Die Kosten für Software und die Folgekosten neuer Programme für Hardware und Betriebssysteme müssen deutlich gesenkt werden. Das fordern viele Steuerberater und Wirtschaftsprüfer, von denen oft ein Aufwand in fünfstelliger Höhe für die Erneuerung von bisher genutzten Programmen verlangt wird. Derart hohe Kosten entstehen bei
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