Jahresabschluss Nach Dem Schweizer Rechnungslegungsrecht

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Jahresabschluss nach dem Schweizer Rechnungslegungsrecht

Author : Marco Gehrig
Publisher : Kohlhammer Verlag
ISBN 13 : 3170405594
Total Pages : 489 pages
Book Rating : 4.1/5 (74 download)

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Book Synopsis Jahresabschluss nach dem Schweizer Rechnungslegungsrecht by : Marco Gehrig

Download or read book Jahresabschluss nach dem Schweizer Rechnungslegungsrecht written by Marco Gehrig and published by Kohlhammer Verlag. This book was released on 2021-05-05 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Im Jahresabschluss manifestieren sich - strukturiert nach handels- und steuerrechtlichen Regeln - die finanzielle Lage und der ökonomische Erfolg eines Unternehmens während eines kaufmännischen Geschäftsjahrs. Er bildet damit das zentrale öffentliche Instrument der Information, Dokumentation und Ausschüttungs- bzw. Zahlungsbemessung und steht am Ende eines differenzierten Buchhaltungs- und Prüfungsprozesses im Unternehmen. Das Werk behandelt vor diesem Hintergrund alle Fragen der Rechnungslegung nach OR (Handelsrecht) und Swiss GAAP FER und ist mit zahlreichen Praxisbeispielen unterlegt, darin liegt seine Stärke als Lehrmittel. Dieses Lehrbuch versteht sich als Folgewerk des gleichnamigen Schweizer Klassikers von Max Boemle (1928-2020).

Das neue Schweizer Rechnungslegungsrecht

Author : Claudio Boller
Publisher :
ISBN 13 : 9783906076898
Total Pages : pages
Book Rating : 4.0/5 (768 download)

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Book Synopsis Das neue Schweizer Rechnungslegungsrecht by : Claudio Boller

Download or read book Das neue Schweizer Rechnungslegungsrecht written by Claudio Boller and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Das neue Schweizer Rechnungslegungsrecht

Author :
Publisher :
ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.:/5 (876 download)

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Book Synopsis Das neue Schweizer Rechnungslegungsrecht by :

Download or read book Das neue Schweizer Rechnungslegungsrecht written by and published by . This book was released on 2012 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Schweizer Rechnungslegungsrecht der Banken

Author : Noémie Savaria
Publisher :
ISBN 13 : 9783725582792
Total Pages : pages
Book Rating : 4.5/5 (827 download)

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Book Synopsis Schweizer Rechnungslegungsrecht der Banken by : Noémie Savaria

Download or read book Schweizer Rechnungslegungsrecht der Banken written by Noémie Savaria and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Global History of Accounting, Financial Reporting and Public Policy

Author : Gary J. Previts
Publisher : Emerald Group Publishing
ISBN 13 : 0857246712
Total Pages : 315 pages
Book Rating : 4.8/5 (572 download)

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Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts

Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2010-12-20 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.

Management Accounting

Author : Beatrice Meyer
Publisher :
ISBN 13 : 9783725561407
Total Pages : 223 pages
Book Rating : 4.5/5 (614 download)

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Book Synopsis Management Accounting by : Beatrice Meyer

Download or read book Management Accounting written by Beatrice Meyer and published by . This book was released on 2010 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sustainable Value Added

Author : Frank Figge
Publisher :
ISBN 13 : 9783935630191
Total Pages : 68 pages
Book Rating : 4.6/5 (31 download)

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Book Synopsis Sustainable Value Added by : Frank Figge

Download or read book Sustainable Value Added written by Frank Figge and published by . This book was released on 2002 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Executive Compensation, Corporate Governance, and Say on Pay

Author : Fabrizio Ferri
Publisher :
ISBN 13 : 9781680834215
Total Pages : 103 pages
Book Rating : 4.8/5 (342 download)

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Book Synopsis Executive Compensation, Corporate Governance, and Say on Pay by : Fabrizio Ferri

Download or read book Executive Compensation, Corporate Governance, and Say on Pay written by Fabrizio Ferri and published by . This book was released on 2018 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph explores the relation between corporate governance and executive compensation and evaluates the conditions under which shareholders can benefit from the right to interfere with the pay setting process by voting on the compensation proposed by the board of directors (Say on Pay). The first part of the monograph lays out the theoretical framework. The second part provides an overview of the origins and country-specific differences in Say on Pay regulation and a detailed summary and evaluation of the empirical literature on the subject.

Epidemiology of Electromagnetic Fields

Author : Martin Roosli
Publisher : CRC Press
ISBN 13 : 146656816X
Total Pages : 372 pages
Book Rating : 4.4/5 (665 download)

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Book Synopsis Epidemiology of Electromagnetic Fields by : Martin Roosli

Download or read book Epidemiology of Electromagnetic Fields written by Martin Roosli and published by CRC Press. This book was released on 2014-06-03 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Appeals to a Wide Audience Fueled by more than 30 years of intensive research and debate on the impact of electromagnetic fields (EMF) on everyday life—starting with residential exposure to magnetic fields and the development of childhood cancer in the 70s and continuing with risk of exposure via wireless communications in present day—Epidemiology of Electromagnetic Fields addresses ongoing public and scientific controversy surrounding the possible effects of electromagnetic fields (EMF) to human health, and provides an in-depth introduction into the methodology of environmental epidemiology that is appropriate for all levels, from student to practicing engineer. Exposure to EMF Focusing primarily on EMF examples, the author presents the general principles and methodological concepts in environmental epidemiology. Topics of importance in the first part of the book include epidemiological study designs, exposure assessment methods and implications for the study results, as well as selection bias, confounding, and other biases including reverse causality and ecological fallacy. The second part of the book covers environmental epidemiological methods in detail and outlines key examples such as childhood leukemia and exposure to extremely low-frequency magnetic fields, as well as examples that look at brain tumors and mobile phone use. The book also offers a detailed discussion on the range of EMF sources and exposures. In addition, it highlights the sophisticated assessment methods required to address exposure situations, and provides a historical perspective. The third part of the book examines how EMF exposure from the use of wireless communication techniques and other challenges affect risk assessment today and also details future developments. Explores environmental epidemiological methods in detail, while critically discussing epidemiological findings Provides a state-of-the-art overview of the scientific evidence of the health effects of EMF Considers how novelty, the steep increase of radiofrequency (RF) EMF exposure from wireless communications, and other challenges affect risk assessment today Epidemiology of Electromagnetic Fields provides a thorough overview of the subject, and evaluates the scientific evidence surrounding the possible health effects of EMFs.

How Do You Know?

Author : Russell Hardin
Publisher : Princeton University Press
ISBN 13 : 0691137552
Total Pages : 241 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis How Do You Know? by : Russell Hardin

Download or read book How Do You Know? written by Russell Hardin and published by Princeton University Press. This book was released on 2009-04-26 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do ordinary people come to know or believe what they do? You might think I am acting irrationally--against my interest or my purpose--until you realize that what you know and what I know differ significantly. My actions, given my knowledge, might make eminently good sense. Of course, this pushes our problem back one stage to assess why someone knows or believes what they do. That is the focus of this book. Russell Hardin supposes that people are not usually going to act knowingly against their interests or other purposes. To try to understand how they have come to their knowledge or beliefs is therefore to be charitable in assessing their rationality. Hardin insists on such a charitable stance in the effort to understand others and their sometimes objectively perverse actions. -- Publisher details.

The Next CEO

Author : Thomas Keil
Publisher : Routledge
ISBN 13 : 1000379493
Total Pages : 155 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis The Next CEO by : Thomas Keil

Download or read book The Next CEO written by Thomas Keil and published by Routledge. This book was released on 2021-05-06 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shortlisted for the Business Book of the Year (International Books category) 2022 Every year, companies spend billions of dollars in board time and headhunter fees on CEO searches. In fact, the selection of the next CEO is the single most important task of the board of directors. Yet, despite the huge amount of time, money, and attention given to the task, many CEO changes fail, with disastrous consequences for all concerned. With so much at stake, it is natural to ask what companies and their boards can do to increase the odds of success. Illustrated with an abundance of real-life examples from interviews with CEOs, C-suite members, members of the boards, and headhunters supporting CEO searches, The Next CEO explains how boards can improve the odds of success with CEO succession by identifying clear CEO mandates and associated CEO profiles and by selecting CEOs that are fi t for purpose. It further explains how the CEOs of leading corporations effectively take charge and create results, providing a roadmap for incoming CEOs. These ideas are brought to life with case studies and interviews with well-known corporations such as ABB, Alibaba, Freudenberg, GE, Google, HNA, HP, Microsoft, Nestle, Nike, Nokia, Novartis, Roche, Sony, Tata, and Zurich Insurance. The book is invaluable practical reading for board members of medium-to-large-size fi rms involved with CEO succession, and for those preparing for their fi rst CEO position. It is also relevant to headhunters who are involved in the process of CEO succession as a working tool for them and their clients. In addition, the book will be relevant to courses on corporate governance and strategic transformation at the executive and MBA levels.

Democracy

Author : Paul Cartledge
Publisher : Oxford University Press
ISBN 13 : 0190494328
Total Pages : 417 pages
Book Rating : 4.1/5 (94 download)

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Book Synopsis Democracy by : Paul Cartledge

Download or read book Democracy written by Paul Cartledge and published by Oxford University Press. This book was released on 2016-03-03 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ancient Greece first coined the concept of "democracy", yet almost every major ancient Greek thinker-from Plato and Aristotle onwards- was ambivalent towards or even hostile to democracy in any form. The explanation for this is quite simple: the elite perceived majority power as tantamount to a dictatorship of the proletariat. In ancient Greece there can be traced not only the rudiments of modern democratic society but the entire Western tradition of anti-democratic thought. In Democracy, Paul Cartledge provides a detailed history of this ancient political system. In addition, by drawing out the salient differences between ancient and modern forms of democracy he enables a richer understanding of both. Cartledge contends that there is no one "ancient Greek democracy" as pure and simple as is often believed. Democracy surveys the emergence and development of Greek politics, the invention of political theory, and-intimately connected to the latter- the birth of democracy, first at Athens in c. 500 BCE and then at its greatest flourishing in the Greek world 150 years later. Cartledge then traces the decline of genuinely democratic Greek institutions at the hands of the Macedonians and-subsequently and decisively-the Romans. Throughout, he sheds light on the variety of democratic practices in the classical world as well as on their similarities to and dissimilarities from modern democratic forms, from the American and French revolutions to contemporary political thought. Authoritative and accessible, Cartledge's book will be regarded as the best account of ancient democracy and its long afterlife for many years to come.

Is Local Beautiful?

Author : Sara Hellmüller
Publisher : Springer Science & Business Media
ISBN 13 : 3319003062
Total Pages : 117 pages
Book Rating : 4.3/5 (19 download)

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Book Synopsis Is Local Beautiful? by : Sara Hellmüller

Download or read book Is Local Beautiful? written by Sara Hellmüller and published by Springer Science & Business Media. This book was released on 2013-12-17 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the swisspeace annual conference 2012, the publication examines the delicate balance between external interventions and locally-led initiatives. It addresses the question of what “local” means in the peacebuilding and development context; which actors on the ground actually represent the local level and how external actors choose their partners from amongst them. Moreover, it examines how local ownership - emerging as key criteria for any external intervention - is constituted: does this concept only imply local participation or is local control from the outset a must? Finally, it assesses the potential of locally-led initiatives and local conflict resolution mechanisms and their interaction with external interventions. Several authors provide insights on these questions and nuance our thinking about both local ownership and external interventions. As such, the publication aims to encourage critical reflections on this topical debate in peacebuilding and development.

Variational Analysis

Author : R. Tyrrell Rockafellar
Publisher : Springer Science & Business Media
ISBN 13 : 3642024319
Total Pages : 747 pages
Book Rating : 4.6/5 (42 download)

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Book Synopsis Variational Analysis by : R. Tyrrell Rockafellar

Download or read book Variational Analysis written by R. Tyrrell Rockafellar and published by Springer Science & Business Media. This book was released on 2009-06-26 with total page 747 pages. Available in PDF, EPUB and Kindle. Book excerpt: From its origins in the minimization of integral functionals, the notion of variations has evolved greatly in connection with applications in optimization, equilibrium, and control. This book develops a unified framework and provides a detailed exposition of variational geometry and subdifferential calculus in their current forms beyond classical and convex analysis. Also covered are set-convergence, set-valued mappings, epi-convergence, duality, and normal integrands.

IFRS as global standards : a pocket guide : 2014

Author : Paul Pacter
Publisher :
ISBN 13 : 9781909704442
Total Pages : 195 pages
Book Rating : 4.7/5 (44 download)

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Book Synopsis IFRS as global standards : a pocket guide : 2014 by : Paul Pacter

Download or read book IFRS as global standards : a pocket guide : 2014 written by Paul Pacter and published by . This book was released on 2014 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Judgment and Decision Making in Accounting

Author : Sarah E. Bonner
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Judgment and Decision Making in Accounting by : Sarah E. Bonner

Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.

Interpretation of Law in the Global World: From Particularism to a Universal Approach

Author : Joanna Jemielniak
Publisher : Springer
ISBN 13 : 9783642439568
Total Pages : 0 pages
Book Rating : 4.4/5 (395 download)

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Book Synopsis Interpretation of Law in the Global World: From Particularism to a Universal Approach by : Joanna Jemielniak

Download or read book Interpretation of Law in the Global World: From Particularism to a Universal Approach written by Joanna Jemielniak and published by Springer. This book was released on 2014-10-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the Change: Universalising Tendencies in Legal Interpretation Joanna Jemielniak and Przemys aw Mik aszewicz International and supranational integration on the European continent, as well as the harmonisation of the rules of international trade and the accompanying dev- opment and global popularity of the resolution of commercial disputes through arbitration, constantly exerts a considerable in uence on modern legal systems. The sources of each of these phenomena are different, and their action is dissimilar. Each can be described as reaching either from the top to the bottom, through the direct involvement of interested States and consequently affecting their internal legal s- tems (international and supranational integration; harmonisation of trade regulations through public international law instruments), or bottom-up, as a result of activity by private parties, leading to the achievement of uniform practices and standards (ar- tration, lex mercatoria). Nonetheless, they both enrich national legal cultures and contribute to transgressing the limits of national (local) particularisms in creating, interpreting and applying the law. The aim of this book is to demonstrate how these processes have in uenced the interpretation of law, how they have shaped the methods and techniques of the interpretation and with what consequences for the outcomes of the interpretative procedures. In assessing the extent of this in uence, due regard must be paid to the fact that the interpretation of law is not, in principle, directly determined by the provisions of law itself.