Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Harmonisierung Des Internen Und Externen Rechnungswesens Theoretische Grundlagen Und Beispiele Aus Der Praxis
Download Harmonisierung Des Internen Und Externen Rechnungswesens Theoretische Grundlagen Und Beispiele Aus Der Praxis full books in PDF, epub, and Kindle. Read online Harmonisierung Des Internen Und Externen Rechnungswesens Theoretische Grundlagen Und Beispiele Aus Der Praxis ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Harmonisierung des internen und externen Rechnungswesens - Theoretische Grundlagen und Beispiele aus der Praxis by : Thomas Lindner
Download or read book Harmonisierung des internen und externen Rechnungswesens - Theoretische Grundlagen und Beispiele aus der Praxis written by Thomas Lindner and published by GRIN Verlag. This book was released on 2009-05-22 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Controlling, Note: 2,8, Hochschule für Technik, Wirtschaft und Kultur Leipzig, Veranstaltung: Rechnungswesen/Controlling, Sprache: Deutsch, Abstract: Die Komplexität des betrieblichen Rechnungswesens wird von Küpper „als häufig schwer durchschaubares Dickicht“ beschrieben. Ein Grund für diese Komplexität ist unter anderem die Trennung des internen Rechnungswesens vom externen Rechnungswesen, welche in den meisten deutschen Unternehmen noch vorzufinden ist. Zurückzuführen ist diese Trennung der beiden Rechenkreise auf die verschiedenen Informationszwecke des internen und externen Rechnungswesens. Mit dem internen Rechnungswesen sollen der Unternehmensleitung und sonstigen Entscheidungsträgern unverfälschte und ökonomisch genaue Informationen zur Planung, Steuerung und Kontrolle des betrieblichen Geschehens zur Verfügung gestellt werden. Die externe Rechnungslegung nach HGB dient der Ermittlung des Periodenergebnisses unter Berücksichtigung des Gläubiger- und Gesellschafterschutzes sowie der Dokumentation der Vermögens-, Finanz- und Ertragslage. Im Gegensatz zur handelsrechtlichen Rechnungslegung, legt die internationale Rechnungslegung eine völlig andere Bilanzierungsphilosophie an den Tag. Die hier im Jahresabschluss zu entnehmenden Informationen über die Vermögens-, Finanz- und Ertragslage des Unternehmens sollen einer marktnahen Beurteilung der Chancen und Risiken des Unternehmens dienen. Somit werden durch den Grundsatz der „Decision Usefulness“ der Investorschutz und die Kapitalmarktorientierung in den Vordergrund gestellt. Aufgrund der Anforderung der internationalen Rechnungslegung, entscheidungsrelevante Informationen bereitzustellen, ist eine Übereinstimmung mit den Anforderungen, welche international an das interne Rechnungswesen zu stellen sind, gegeben. Dadurch, dass die internationale Rechnungslegung immer mehr an Bedeutung gewinnt, bildet sie somit eine Basis zur Diskussion über die Harmonisierung des internen und externen Rechnungswesens. Im Rahmen dieser Diskussion verwendet die wissenschaftliche Literatur verschiedene Begriffe, welche hauptsächlich Integration , Konvergenz , Harmonisierung und teilweise sogar Konversion sind. Die eben genannten Begriffe werden alternativ verwendet. Der dieser Arbeit zugrunde liegende Begriff der Harmonisierung bedeutet, dass verschiedene Dinge aufeinander abgestimmt bzw. gegenseitig aneinander angepasst werden.
Book Synopsis Harmonisierung des internen und externen Rechnungswesen auf Basis des Neuen Deutschen Handelsrechts by : Annalena Gätjens
Download or read book Harmonisierung des internen und externen Rechnungswesen auf Basis des Neuen Deutschen Handelsrechts written by Annalena Gätjens and published by GRIN Verlag. This book was released on 2015-12-16 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Leuphana Universität Lüneburg (Institut für Bank-, Finanz und Rechnungswesen), Veranstaltung: Bachelorarbeit, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, die Auswirkungen der Internationalisierung des deutschen Handelsrechts auf den Prozess der Harmonisierung des internen und externen Rechnungswesens zu beurteilen und herauszustellen, ob diese Entwicklungen auch bei Unternehmungen, die keinen Konzernabschluss aufstellen, zu einer stärkeren Zusammenarbeit der beiden Rechnungslegungssysteme führen können. Um die Zielsetzung dieser Arbeit zu erreichen, werden im folgenden Abschnitt zunächst die notwendigen theoretischen Grundlagen gelegt. Als erstes werden die Begriffe externes und internes Rechnungswesen und ihre abweichende Zielsetzungen beschrieben, sowie der Ausdruck Harmonisierung erklärt. Anschließend wird auf die Gründe für eine Harmonisierung des internen und externen Rechnungswesen eingegangen und eine gemeinsame Zwecksetzung der beiden Berichtswesen hervorgehoben. Danach erfolgen eine kurze Darstellung der Konvergenzdiskussionen in der Literatur und eine Vorstellung der Harmonisierungsprobleme auf Grundlage des alten deutschen Handelsrechts. Zum Abschluss des Grundlagenteils in Kapitel 5 wird das Bilanzmodernisierungsgesetzt mit seinen wichtigsten Neuregelungen für den Einzelabschluss betrachtet. Der nächste Abschnitt befasst sich ausführlich mit den Harmonisierungspotentialen des neuen deutschen Handelsrechts. Dafür werden ausgewählte Neuregelungen des Bilanzmodernisierungsgesetzes ausführlich vorgestellt und die Auswirkungen auf die (Zusammen-)Arbeit und die Annäherung der beiden Rechnungslegungssysteme untersucht. Ergänzt wird der Hauptteil dieser Arbeit mit dem 5. Kapitel, das weitere Möglichkeiten zur Förderung der Harmonisierung der beiden Berichtswesen in Betracht zieht. Abschließend liefert der Abschnitt Schlussbetrachtung eine Zusammenfassung der Erkenntnisse aus dem Hauptteil und endet mit einem Fazit und dem Versuch die entstandenen Fragen aus der Zielsetzung zu beantworten.
Book Synopsis Value Based Performance Measures by : Nils Eikelmann
Download or read book Value Based Performance Measures written by Nils Eikelmann and published by Springer Nature. This book was released on 2020-08-19 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nils Eikelmann describes the framework conditions for the application of value-based performance measures and critically analyses selected ones. The disclosure of value-based performance indicators is important in order to demonstrate the successful management of a company and to satisfy the increasing information needs of investors. However, companies adapt the developed theoretical concepts of value-based performance measures to their practical needs and thus investors are no longer able to compare the performance of companies. In addition, there is a variety of different metrics from which companies can choose. The empirical study aims to reduce existing research gaps and is divided into three parts: the analysis of annual reports of selected European companies, the calculation of a standardised value-based performance measure and a value relevance study in the form of an association study.
Book Synopsis Skills and Inequality by : Marius R. Busemeyer
Download or read book Skills and Inequality written by Marius R. Busemeyer and published by Cambridge University Press. This book was released on 2015 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book argues that critical choices about the institutional design of education systems in the post-war period have long-term implications for social inequality.
Book Synopsis The Case for Industrial Policy by : Howard Pack
Download or read book The Case for Industrial Policy written by Howard Pack and published by World Bank Publications. This book was released on 2006 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: What are the underlying rationales for industrial policy? Does empirical evidence support the use of industrial policy for correcting market failures that plague the process of industrialization? To address these questions, the authors provide a critical survey of the analytical literature on industrial policy. They also review some recent industry successes and argue that only a limited role was played by public interventions. Moreover, the recent ascendance of international industrial networks, which dominate the sectors in which less developed countries have in the past had considerable success, implies a further limitation on the potential role of industrial policies as traditionally understood. Overall, there appears to be little empirical support for an activist government policy even though market failures exist that can, in principle, justify the use of industrial policy.
Author :Christine K. Volkmann Publisher :Springer Science & Business Media ISBN 13 :3834987522 Total Pages :514 pages Book Rating :4.8/5 (349 download)
Book Synopsis Entrepreneurship in a European Perspective by : Christine K. Volkmann
Download or read book Entrepreneurship in a European Perspective written by Christine K. Volkmann and published by Springer Science & Business Media. This book was released on 2010-11-05 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook focuses on the management challenges of founding a new venture and managing its rapid growth as the firm evolves. It covers crucial management areas in the entrepreneurship context such as entrepreneurial finance, marketing, and human resource management. Also, more hands-on management topics like writing a business plan and choosing a legal form for a venture are covered. A key chapter of the book is dedicated to leadership challenges in managing rapidly growing young firms located in new industries and technology areas. The book is written from a Continental European perspective to cater for its European target audience in entrepreneurship courses to be held in English.
Book Synopsis The Overeducated American by : Richard Barry Freeman
Download or read book The Overeducated American written by Richard Barry Freeman and published by New York : Academic Press. This book was released on 1976 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzes the 1970s downturn in the labor market for college-educated manpower, considers consequences for educational institutions, and explores policies for alleviating the situation. Bibliogs
Book Synopsis Enhancing Evaluation Use by : Marlène Läubli Loud
Download or read book Enhancing Evaluation Use written by Marlène Läubli Loud and published by SAGE. This book was released on 2013-04-17 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is valuable to those involved in the evaluation of public organisations. Particularly insightful is the realization that similar challenges faced in various organizations are addressed with very different solutions.
Book Synopsis Gender Equality in Context by : Brigitte Liebig
Download or read book Gender Equality in Context written by Brigitte Liebig and published by Barbara Budrich. This book was released on 2016-01-18 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gender Equality has not yet been achieved in many western countries. Switzerland in particular has failed as a forerunner in integrating women in politics and economy. Taking Switzerland as a case study, the authors critically reflect the state of gender equality in different policy areas such as education, family and labour. The collection of articles reveals how gender policies and cultural contexts interact with social practices of gender (in)equality. They also outline the gender(ed) effects of recent changes and reform strategies for scientists, politicians and practitioners.
Book Synopsis Handbook of Energy Governance in Europe by : Michèle Knodt
Download or read book Handbook of Energy Governance in Europe written by Michèle Knodt and published by Springer Nature. This book was released on 2022-09-21 with total page 1333 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook provides the most comprehensive account of energy governance in Europe, examining both energy governance at the European level and the development of energy policy in 30 European countries. Authored by leading scholars, the first part of the book offers a broad overview of the topics of energy research, including theories of energy transitions, strategies and norms of energy policy, governance instruments in the field, and challenges of energy governance. In the second part, it examines the internal and external dimensions of energy governance in the European Union. The third part presents in-depth country studies, which investigate national trajectories of energy policy, including an analysis of the policy instruments and coordination mechanisms for energy transitions. It closes with a comparative analysis of national energy governance. This book is a definitive resource for scholars in energy and climate research as well as decision makers in national governments and EU institutions.
Download or read book German books in print written by and published by . This book was released on 1995 with total page 2492 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Oxford Handbook of the International Relations of Asia by : Saadia M. Pekkanen
Download or read book Oxford Handbook of the International Relations of Asia written by Saadia M. Pekkanen and published by Oxford University Press, USA. This book was released on 2014 with total page 841 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook examines the theory and practice of international relations in Asia. Building on an investigation of how various theoretical approaches to international relations can elucidate Asia's empirical realities, authors examine the foreign relations and policies of major countries or sets of countries.
Book Synopsis The Hunt for the Last Respondent by : Ineke A. L. Stoop
Download or read book The Hunt for the Last Respondent written by Ineke A. L. Stoop and published by Sociaal en Cultureel Planbu. This book was released on 2005 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-response in sample surveys can have serious consequences on the accuracy of survey results. This study shows how high response rates can be achieved, even in the Netherlands, a country notorious for its low response rates. As an introduction, an overview of groups that generally have low response rates and the possible causes of their lack of response is presented. The emphasis is on non-response bias that occurs when non-response behavior and survey outcomes are correlated, independent of background characteristics. The Hunt for the Last Respondent will be of interest to survey methodologists, market researchers, survey sponsors, and survey statisticians, as well as anyone interested in survey quality.
Book Synopsis Conceptual Modeling - ER 2000 by : Alberto H.F. Laender
Download or read book Conceptual Modeling - ER 2000 written by Alberto H.F. Laender and published by Springer Science & Business Media. This book was released on 2000-09-20 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the refereed proceedings of the 19th International Conference on Conceptual Modeling, ER 2000, held in Salt Lake City, Utah, USA in October 2000. The 37 revised full papers presented together with three invited papers and eight industrial abstracts were carefully reviewed and selected from a total of 140 submitted papers. The book offers topical sections on database integration, temporal and active database modeling, database and data warehouse design techniques, analysis patterns and ontologies, Web-based information systems, business process modeling, conceptual modeling and XML, engineering and multimedia application modeling, object-oriented modeling, applying object-oriented technology, quality in conceptual modeling, and application design using UML.
Book Synopsis Industrial Innovation by : Advisory Council for Applied Research and Development
Download or read book Industrial Innovation written by Advisory Council for Applied Research and Development and published by . This book was released on 1978 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Total Asset Management written by and published by . This book was released on 1996 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis State Transformations in OECD Countries by : H. Rothgang
Download or read book State Transformations in OECD Countries written by H. Rothgang and published by Palgrave Macmillan. This book was released on 2015-01-01 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: The democratic nation state of the post-war era has undergone major transformations since the 1970s, and political authority has been both internationalized and privatized. The thirteen chapters of this edited collection deal with major transformations of governance arrangements and state responsibilities in the countries of the OECD world. A unified conceptual and explanatory framework is used to describe trajectories of state change, to explain the internationalization or privatization of responsibilities in the resource, law, legitimacy and welfare dimensions of the democratic nation state, and to probe the state's role in the today's post-national constellation of political authority. As the contributions show, an unravelling of state authority has indeed occurred, but the state nevertheless continues to play a key role in emerging governance arrangements. Hence it is not merely a 'victim' of globalization and other driving forces of change.
