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Anwendungsrelevanz Der Fair Value Bilanzierung In Deutschland Und Grossbritannien
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Book Synopsis Anwendungsrelevanz der Fair Value-Bilanzierung in Deutschland und Grossbritannien by : Simon Luckhaupt
Download or read book Anwendungsrelevanz der Fair Value-Bilanzierung in Deutschland und Grossbritannien written by Simon Luckhaupt and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Eine kritische Würdigung des IFRS 13 Fair Value Measurement ergibt, dass die Regelungen zur Fair Value-Bewertung nun eindeutiger und einheitlicher geregelt sind als zuvor. Es verbleiben nur wenige Regelungslücken und auch die angestrebte Konvergenz zu den US-GAAP wird weitestgehend erreicht. Jedoch sind trotz IFRS 13 auch zukünftig - u. a. ob der Unvollkommenheit der Finanzmärkte - nicht zwangsweise "bessere" Fair Values in der Bilanzierungspraxis zu erwarten. Während die Beurteilung des IFRS 13 auf theoretischer Ebene stattfindet, widmet sich der empirische Teil der vorliegenden Arbeit der praktischen Anwendungsrelevanz der Fair Value-Bewertung. Die hierzu durchgeführte empirische Analyse von 217 IFRS-Konzernabschlüssen offenbart, dass der Wertmaßstab des Fair Value für deutsche und britische Unternehmen der Handels-, Industrie- und Dienstleistungsbranche keine praktische Relevanz besitzt. Einzig die Fair Value-Bewertung von Investment Property nach IAS 40 ist für die Real Estate-Industrie von hoher Bedeutung. Die oft propagierte Entwicklung der Rechnungslegung in Richtung eines Full Fair Value Accounting muss somit aus Anwendersicht verneint werden.
Download or read book Distant Readings written by Matt Erlin and published by Boydell & Brewer. This book was released on 2014 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores the concept of "distant reading" and its application to the analysis of nineteenth-century German literature and culture, drawing on a range of approaches from the emerging digital humanities field.In nineteenth-century Germany, breakthroughs in printing technology and an increasingly literate populace led to an unprecedented print production boom that has long presented scholars with a challenge: how to read it all? This anthology seeks new answers to the scholarly quandary of the abundance of text. Responding to Franco Moretti''s call for "distant reading" and modeling a range of innovative approaches to literary-historical analysis informed by theburgeoning field of digital humanities, it asks what happens when we shift our focus from the one to the many, from the work to the network. The thirteen essays in this volume explore the evolving concept of "distant reading"and its application to the analysis of German literature and culture in the long nineteenth century. The contributors consider how new digital technologies enable both the testing of hypotheses and the discovery of patterns and trends, as well as how "distant" and traditional "close" reading can complement each another in hybrid models of analysis that maintain careful attention to detail, but also make calculation, enumeration, and empirical descriptioncritical elements of interpretation. Contributors: Kirsten Belgum, Tobias Boes, Matt Erlin, Fotis Jannidis and Gerhard Lauer, Lutz Koepnick, Todd Kontje, Peter M. McIsaac, Katja Mellmann, Nicolas Pethes, Andrew Piper and Mark Algee-Hewitt, Allen Beye Riddell, Lynne Tatlock, Paul A. Youngman and Ted Carmichael. Matt Erlin is Professor of German and Chair of the Department of Germanic Languages and Literatures, and Lynne Tatlock is Hortense and Tobias Lewin Distinguished Professor in the Humanities, both at Washington University in St. Louis.w digital technologies enable both the testing of hypotheses and the discovery of patterns and trends, as well as how "distant" and traditional "close" reading can complement each another in hybrid models of analysis that maintain careful attention to detail, but also make calculation, enumeration, and empirical descriptioncritical elements of interpretation. Contributors: Kirsten Belgum, Tobias Boes, Matt Erlin, Fotis Jannidis and Gerhard Lauer, Lutz Koepnick, Todd Kontje, Peter M. McIsaac, Katja Mellmann, Nicolas Pethes, Andrew Piper and Mark Algee-Hewitt, Allen Beye Riddell, Lynne Tatlock, Paul A. Youngman and Ted Carmichael. Matt Erlin is Professor of German and Chair of the Department of Germanic Languages and Literatures, and Lynne Tatlock is Hortense and Tobias Lewin Distinguished Professor in the Humanities, both at Washington University in St. Louis.w digital technologies enable both the testing of hypotheses and the discovery of patterns and trends, as well as how "distant" and traditional "close" reading can complement each another in hybrid models of analysis that maintain careful attention to detail, but also make calculation, enumeration, and empirical descriptioncritical elements of interpretation. Contributors: Kirsten Belgum, Tobias Boes, Matt Erlin, Fotis Jannidis and Gerhard Lauer, Lutz Koepnick, Todd Kontje, Peter M. McIsaac, Katja Mellmann, Nicolas Pethes, Andrew Piper and Mark Algee-Hewitt, Allen Beye Riddell, Lynne Tatlock, Paul A. Youngman and Ted Carmichael. Matt Erlin is Professor of German and Chair of the Department of Germanic Languages and Literatures, and Lynne Tatlock is Hortense and Tobias Lewin Distinguished Professor in the Humanities, both at Washington University in St. Louis.w digital technologies enable both the testing of hypotheses and the discovery of patterns and trends, as well as how "distant" and traditional "close" reading can complement each another in hybrid models of analysis that maintain careful attention to detail, but also make calculation, enumeration, and empirical descriptioncritical elements of interpretation. Contributors: Kirsten Belgum, Tobias Boes, Matt Erlin, Fotis Jannidis and Gerhard Lauer, Lutz Koepnick, Todd Kontje, Peter M. McIsaac, Katja Mellmann, Nicolas Pethes, Andrew Piper and Mark Algee-Hewitt, Allen Beye Riddell, Lynne Tatlock, Paul A. Youngman and Ted Carmichael. Matt Erlin is Professor of German and Chair of the Department of Germanic Languages and Literatures, and Lynne Tatlock is Hortense and Tobias Lewin Distinguished Professor in the Humanities, both at Washington University in St. Louis." reading can complement each another in hybrid models of analysis that maintain careful attention to detail, but also make calculation, enumeration, and empirical descriptioncritical elements of interpretation. Contributors: Kirsten Belgum, Tobias Boes, Matt Erlin, Fotis Jannidis and Gerhard Lauer, Lutz Koepnick, Todd Kontje, Peter M. McIsaac, Katja Mellmann, Nicolas Pethes, Andrew Piper and Mark Algee-Hewitt, Allen Beye Riddell, Lynne Tatlock, Paul A. Youngman and Ted Carmichael. Matt Erlin is Professor of German and Chair of the Department of Germanic Languages and Literatures, and Lynne Tatlock is Hortense and Tobias Lewin Distinguished Professor in the Humanities, both at Washington University in St. Louis.
Download or read book Ecohydraulics written by Ian Maddock and published by John Wiley & Sons. This book was released on 2013-07-01 with total page 659 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ecohydraulics: An Integrated Approachprovides a research level text which highlights recent developments of this emerging and expanding field. With a focus on interdisciplinary research the text examines:- the evolution and scope of ecohydraulics interactions between hydraulics, hydrology, fluvial geomorphology and aquatic ecology the application of habitat modelling in ecohydraulic studies state of the art methodological developments and approaches detailed case studies including fish passage design and the management of environmental flow regimes research needs and the future of ecohydraulics research The contributions offer broad geographic coverage to encapsulate the wide range of approaches, case studies and methods used to conduct ecohydraulics research. The book considers a range of spatial and temporal scales of relevance and aquatic organisms ranging from algae and macrophytes to macroinvertebrates and fish. River management and restoration are also considered in detail, making this volume of direct relevance to those concerned with cutting edge research and its application for water resource management. Aimed at academics and postgraduate researchers in departments of physical geography, earth sciences, environmental science, environmental management, civil engineering, biology, zoology, botany and ecology; Ecohydraulics: An Integrated Approach will be of direct relevance to academics, researchers and professionals working in environmental research organisations, national agencies and consultancies.
Book Synopsis Introducing Large Rivers by : Avijit Gupta
Download or read book Introducing Large Rivers written by Avijit Gupta and published by John Wiley & Sons. This book was released on 2020-03-09 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: An accessible introduction to large rivers, including coverage of the geomorphology, hydrology, ecology, and environments of large river systems This indispensible book takes a structured and global approach to the subject of large rivers, covering geomorphology, hydrology, ecology, and anthropogenic environment. It offers a thorough foundation for readers who are new to the field and presents enlightening discussions about issues of management at the worldwide scale. The book also examines possible future adaptations that may come about due to climate change. The book has benefitted from contributions by Professor W.J. Junk on the ecology of floodplains and Professor Olav Slaymaker on the large arctic rivers. Introducing Large Rivers is presented in three parts. Part 1 provides an introduction to the world’s large rivers and their basins. It covers source, transfer, and storage of their water and sediment; Pleistocene inheritance; the ecology of channels and floodplains; deltas; and more. Several large rivers are discussed in the next part. These include the Amazon Mississippi, Nile, Ganga-Brahmaputra System, Mekong, and Yangtze. The last part examines changes in large rivers and our management of river systems. It studies anthropogenic alterations such as land use and deforestation in large river basins; structural control systems like dams and reservoirs on channels; and ecological changes. It finishes with chapters on the management of large rivers, covering both technical and political aspects, and the future of the world’s big river systems. Introducing Large Rivers is ideal as an introductory textbook on large rivers for future earth and environmental scientists and river managers. It will also benefit advanced undergraduate and graduate students studying geography, geology, ecology, and river management.
Book Synopsis Nature-Based Flood Risk Management on Private Land by : Thomas Hartmann
Download or read book Nature-Based Flood Risk Management on Private Land written by Thomas Hartmann and published by Springer Nature. This book was released on 2019-08-22 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book addresses the various disciplinary aspects of nature-based solutions in flood risk management on private land. In recent decades, water management has been moving towards nature-based solutions. These are assumed to be much more multi-purpose than traditional “grey infrastructures” and seem to be regarded as a panacea for many environmental issues. At the same time, such measures require more – and mostly privately owned – land and more diverse stakeholder involvement than traditional (grey) engineering approaches. They also present challenges related to different disciplines. Nature-based solutions for flood risk management not only require technical expertise, but also call for interdisciplinary insights from land-use planning, economics, property rights, sociology, landscape planning, ecology, hydrology, agriculture and other disciplines to address the challenges of implementing them. Ultimately, nature-based flood risk management is a multi-disciplinary endeavor. Featuring numerous case studies of nature-based flood risk management accompanied by commentaries, this book presents brief academic reflections from two different disciplinary perspectives that critically highlight which specific aspects are of significance, and as such, underscore the multi-disciplinary nature of the challenges faced.
Book Synopsis The Vernacular Matters of American Literature by : S. Lemke
Download or read book The Vernacular Matters of American Literature written by S. Lemke and published by Springer. This book was released on 2009-11-23 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: From this study of Mark Twain, Zora Neale Hurston, and Ana Castillo arises a new model for analyzing American literature that highlights commonalities - one in which colloquial and lyrical style and content speak out against oppression.
Book Synopsis Advances in Meteorology, Climatology and Atmospheric Physics by : Costas G. Helmis
Download or read book Advances in Meteorology, Climatology and Atmospheric Physics written by Costas G. Helmis and published by Springer Science & Business Media. This book was released on 2012-08-01 with total page 1223 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book essentially comprises the proceedings of the 11th International Conference of Meteorology, Climatology and Atmospheric Physics (COMECAP 2012) that is held in Athens from 30 May to 1 June 2012. The Conference addresses researchers, professionals and students interested in the following topics: Agricultural Meteorology and Climatology, Air Quality, Applied Meteorology and Climatology, Applications of Meteorology in the Energy Sector, Atmospheric Physics and Chemistry, Atmospheric Radiation, Atmospheric Boundary Layer, Biometeorology and Bioclimatology, Climate Dynamics, Climatic Changes, Cloud Physics, Dynamic and Synoptic Μeteorology, Extreme Events, Hydrology and Hydrometeorology, Mesoscale Meteorology, Micrometeorology/Urban Microclimate, Remote Sensing/ Satellite Meteorology and Climatology, Weather Analysis and Forecasting. The book includes all papers that have been accepted for presentation at the conference.
Book Synopsis Rivers of the Alps by : Susanne Muhar
Download or read book Rivers of the Alps written by Susanne Muhar and published by . This book was released on 2019-12-09 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Wetland Book by : C. Max Finlayson
Download or read book The Wetland Book written by C. Max Finlayson and published by Springer. This book was released on 2018-07-04 with total page 1546 pages. Available in PDF, EPUB and Kindle. Book excerpt: In discussion with Ramsar’s Max Finlayson and Nick Davidson, and several members of the Society of Wetland Scientists, Springer is proposing the development of a new Encyclopedia of Wetlands, a comprehensive resource aimed at supporting the trans- and multidisciplinary research and practice which is inherent to this field. Aware both that wetlands research is on the rise and that researchers and students are often working or learning across several disciplines, we are proposing a readily accessible online and print reference which will be the first port of call on key concepts in wetlands science and management. This easy-to-follow reference will allow multidisciplinary teams and transdisciplinary individuals to look up terms, access further details, read overviews on key issues and navigate to key articles selected by experts.
Book Synopsis The Wetland Book by : C. Max Finlayson
Download or read book The Wetland Book written by C. Max Finlayson and published by Springer. This book was released on 2018-06-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wetland Book is a comprehensive resource aimed at supporting the trans- and multidisciplinary research and practice which is inherent to this field. Aware both that wetlands research is on the rise and that researchers and students are often working or learning across several disciplines, The Wetland Book is a readily accessible online and print reference which will be the first port of call on key concepts in wetlands science and management. This easy-to-follow reference will allow multidisciplinary teams and transdisciplinary individuals to look up terms, access further details, read overviews on key issues and navigate to key articles selected by experts.
Book Synopsis The Story of a Bad Boy by : Thomas Bailey Aldrich
Download or read book The Story of a Bad Boy written by Thomas Bailey Aldrich and published by . This book was released on 1922 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Globalizing Cities Reader by : Xuefei Ren
Download or read book The Globalizing Cities Reader written by Xuefei Ren and published by Routledge. This book was released on 2017-10-12 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt: The newly revised Globalizing Cities Reader reflects how the geographies of theory have recently shifted away from the western vantage points from which much of the classic work in this field was developed. The expanded volume continues to make available many of the original and foundational works that underpin the research field, while expanding coverage to familiarize students with new theoretical and epistemological positions as well as emerging research foci and horizons. It contains 38 new chapters, including key writings on globalizing cities from leading thinkers such as John Friedmann, Michael Peter Smith, Saskia Sassen, Peter Taylor, Manuel Castells, Anthony King, Jennifer Robinson, Ananya Roy, and Fulong Wu. The new Reader reflects the fact that world and global city studies have evolved in exciting and wide-ranging ways, and the very notion of a distinct "global" class of cities has recently been called into question. The sections examine the foundations of the field and processes of urban restructuring and global city formation. A large number of new entries focus on the emerging urban worlds of Asia, Latin America and Africa, including Beijing, Bogota, Cairo, Cape Town, Delhi, Istanbul, Medellin, Mumbai, Phnom Penh, Rio de Janeiro, Sao Paulo, and Shanghai. The book also presents cases off the conventional map of global cities research, such as smaller cities and less known urban regions that are undergoing processes of globalization. The book is a key resource for students and scholars alike who seek an accessible compendium of the intellectual foundations of global urban studies as well as an overview of the emergent patterns of early 21st century urbanization and associated sociopolitical contestation around the world.
Book Synopsis The Rector of Veilbye by : Steen Blicher
Download or read book The Rector of Veilbye written by Steen Blicher and published by CreateSpace. This book was released on 2014-07-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classic Danish thriller dubbed 'The First Crime Novel.' The trial of Pastor Søren Jensen Quist of Vejlby took place at Aarhus in 1626. The trial centered around the unexplained disappearance in 1607 of a farm laborer named Jesper Hovgaard who was employed at Pastor Quist's rectory. Fifteen years later, in 1622, human remains were unearthed on the grounds of the rectory. The bones were believed to belong to Hovgaard and word soon spread that the Reverend Quist had slaughtered him and tried to conceal the crime. During the police investigation, two local men, who had past animosity toward Quist, testified that they witnessed the cleric murder Hovgaard while in a drunken rage. The Reverend protested his innocence but was found guilty and executed by decapitation on July 20, 1626. In 2006, 'The Rector of Veilbye' was selected for inclusion in the Cultural Canon of Denmark by the Danish Ministry of Culture. During the ceremony, an official declared that, "the style illuminates elegiac pain and discomfort in an eerily intense drama, and the story is difficult to shake off." Renowned Scandinavian critic Søren Baggesen stated "Blicher is not just the first of Danish literature's great storytellers, he is one of the few tragic poets, Danish literature has ever had."
