Vergleichende Analyse Der Deutschen Und Australischen Rechnungslegungsvorschriften

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Intangible Values in Financial Accounting and Reporting

Author : Stephan Grüber
Publisher : Springer
ISBN 13 : 3658065508
Total Pages : 554 pages
Book Rating : 4.6/5 (58 download)

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Book Synopsis Intangible Values in Financial Accounting and Reporting by : Stephan Grüber

Download or read book Intangible Values in Financial Accounting and Reporting written by Stephan Grüber and published by Springer. This book was released on 2014-07-18 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academics and practitioners argue that intangible values have become significant value drivers of today’s economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.

The New Economy and Economic Growth in Europe and the US

Author : David B. Audretsch
Publisher : Springer Science & Business Media
ISBN 13 : 9783540431794
Total Pages : 370 pages
Book Rating : 4.4/5 (317 download)

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Book Synopsis The New Economy and Economic Growth in Europe and the US by : David B. Audretsch

Download or read book The New Economy and Economic Growth in Europe and the US written by David B. Audretsch and published by Springer Science & Business Media. This book was released on 2002-04-10 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are many issues relating to the new economy in Europe and the USA that are unexplored. Here, the authors present innovative theoretical and empirical analysis on Internet dynamics, productivity growth and organizational changes in selected OECD countries. New empirical findings related to telecommunications, Internet and growth also are presented. Based on the theoretical and empirical analyses, various policy options are developed. Policy measures, both at the regional and national levels, can stimulate structural change, knowledge diffusion and economic growth. Different governance strategies for the Internet and e-commerce are identified from a global perspective.

Goodwill Impairment

Author : Thorsten Sellhorn
Publisher : Peter Lang Pub Incorporated
ISBN 13 : 9783631527078
Total Pages : 323 pages
Book Rating : 4.5/5 (27 download)

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Book Synopsis Goodwill Impairment by : Thorsten Sellhorn

Download or read book Goodwill Impairment written by Thorsten Sellhorn and published by Peter Lang Pub Incorporated. This book was released on 2004 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.

Immigration and Welfare

Author : Michael Bommes
Publisher : Psychology Press
ISBN 13 : 0415223725
Total Pages : 305 pages
Book Rating : 4.4/5 (152 download)

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Book Synopsis Immigration and Welfare by : Michael Bommes

Download or read book Immigration and Welfare written by Michael Bommes and published by Psychology Press. This book was released on 2000 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely and original book explores new migration challenges such as asylum seekers and Europe's increasingly restrictive immigration policies.

Teaching Dance as Art in Education

Author : Brenda Pugh McCutchen
Publisher : Human Kinetics
ISBN 13 : 9780736051880
Total Pages : 568 pages
Book Rating : 4.0/5 (518 download)

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Book Synopsis Teaching Dance as Art in Education by : Brenda Pugh McCutchen

Download or read book Teaching Dance as Art in Education written by Brenda Pugh McCutchen and published by Human Kinetics. This book was released on 2006 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brenda McCutchen provides an integrated approach to dance education, using four cornerstones: dancing and performing, creating and composing, historical and cultural inquiry and analysing and critiquing. She also illustrates the main developmental aspects of dance.

Student Learning in German Higher Education

Author : Olga Zlatkin-Troitschanskaia
Publisher : Springer Nature
ISBN 13 : 3658278862
Total Pages : 429 pages
Book Rating : 4.6/5 (582 download)

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Book Synopsis Student Learning in German Higher Education by : Olga Zlatkin-Troitschanskaia

Download or read book Student Learning in German Higher Education written by Olga Zlatkin-Troitschanskaia and published by Springer Nature. This book was released on 2020-02-15 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive overview of current, innovative approaches to assessing domain-specific and generic student learning and learning outcomes in higher education. The presented work from all projects of the KoKoHs program, the most significant research initiative in German higher education since 2011, describes established tools and empirical results.

Atlas of Ecosystem Services

Author : Matthias Schröter
Publisher : Springer
ISBN 13 : 3319962299
Total Pages : 406 pages
Book Rating : 4.3/5 (199 download)

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Book Synopsis Atlas of Ecosystem Services by : Matthias Schröter

Download or read book Atlas of Ecosystem Services written by Matthias Schröter and published by Springer. This book was released on 2019-01-31 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to identify, present and discuss key driving forces and pressures on ecosystem services. Ecosystem services are the contributions that ecosystems provide to human well-being. The scope of this atlas is on identifying solutions and lessons to be applied across science, policy and practice. The atlas will address different components of ecosystem services, assess risks and vulnerabilities, and outline governance and management opportunities. The atlas will therefore attract a wide audience, both from policy and practice and from different scientific disciplines. The emphasis will be on ecosystems in Europe, as the available data on service provision is best developed for this region and recognizes the strengths of the contributing authors. Ecosystems of regions outside Europe will be covered where possible.

Economic Competence and Financial Literacy of Young Adults

Author : Eveline Wuttke
Publisher : Barbara Budrich
ISBN 13 : 3847406027
Total Pages : 236 pages
Book Rating : 4.8/5 (474 download)

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Book Synopsis Economic Competence and Financial Literacy of Young Adults by : Eveline Wuttke

Download or read book Economic Competence and Financial Literacy of Young Adults written by Eveline Wuttke and published by Barbara Budrich. This book was released on 2016-05-23 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors take a detailed look at the economic competence and financial literacy of young adults, especially of those who start an apprenticeship or who take up their studies at a university. Economic competence and financial literacy are of special interest within this group, because these young people are – mostly for the fi rst time in their lives – responsible for autonomously managing their own fi nancial affairs and deal with economic challenges.

Hydrogen Supply Chain

Author : Catherine Azzaro-Pantel
Publisher : Academic Press
ISBN 13 : 0128111984
Total Pages : 590 pages
Book Rating : 4.1/5 (281 download)

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Book Synopsis Hydrogen Supply Chain by : Catherine Azzaro-Pantel

Download or read book Hydrogen Supply Chain written by Catherine Azzaro-Pantel and published by Academic Press. This book was released on 2018-08-18 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: Design, Deployment and Operation of a Hydrogen Supply Chain introduces current energy system and the challenges that may hinder the large-scale adoption of hydrogen as an energy carrier. It covers the different aspects of a methodological framework for designing a HSC, including production, storage, transportation and infrastructure. Each technology's advantages and drawbacks are evaluated, including their technology readiness level (TRL). The multiple applications of hydrogen for energy are presented, including use in fuel cells, combustion engines, as an alternative to natural gas and power to gas. Through analysis and forecasting, the authors explore deployment scenarios, considering the dynamic aspect of HSCs. In addition, the book proposes methods and tools that can be selected for a multi-criteria optimal design, including performance drivers and economic, environmental and societal metrics. Due to its systems-based approach, this book is ideal for engineering professionals, researchers and graduate students in the field of energy systems, energy supply and management, process systems and even policymakers. - Explores the key drivers of hydrogen supply chain design and performance evaluation, including production and storage facilities, transportation, information, sourcing, pricing and sustainability - Presents multi-criteria tools for the optimization of hydrogen supply chains and their integration in the overall energy system - Examines the available technology, their strengths and weaknesses, and their technology readiness levels (TRL), to draw future perspectives of hydrogen markets and propose deployment scenarios - Includes international case studies of hydrogen supply chains at various scales

Re-engineering Manufacturing for Sustainability

Author : Andrew Y. C. Nee
Publisher : Springer Science & Business Media
ISBN 13 : 9814451487
Total Pages : 719 pages
Book Rating : 4.8/5 (144 download)

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Book Synopsis Re-engineering Manufacturing for Sustainability by : Andrew Y. C. Nee

Download or read book Re-engineering Manufacturing for Sustainability written by Andrew Y. C. Nee and published by Springer Science & Business Media. This book was released on 2013-04-08 with total page 719 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume presents the proceedings of the 20th CIRP LCE Conference, which cover various areas in life cycle engineering such as life cycle design, end-of-life management, manufacturing processes, manufacturing systems, methods and tools for sustainability, social sustainability, supply chain management, remanufacturing, etc.

Mathematical Modelling in Education Research and Practice

Author : Gloria Ann Stillman
Publisher : Springer
ISBN 13 : 3319182722
Total Pages : 596 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Mathematical Modelling in Education Research and Practice by : Gloria Ann Stillman

Download or read book Mathematical Modelling in Education Research and Practice written by Gloria Ann Stillman and published by Springer. This book was released on 2015-07-20 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this volume cultural, social and cognitive influences on the research and teaching of mathematical modelling are explored from a variety of theoretical and practical perspectives. The authors of the current volume are all members of the International Community of Teachers of Mathematical Modelling and Applications, the peak research body in this field. A distinctive feature of this volume is the high number of authors from South American countries. These authors bring quite a different perspective to modelling than has been showcased in previous books in this series, in particular from a cultural point of view. As well as recent international research, there is a strong emphasis on pedagogical issues including those associated with technology and assessment, in the teaching and learning of modelling. Applications at various levels of education are exemplified. The contributions reflect common issues shared globally and represent emergent or on-going challenges.

Intellectual Property Valuation

Author : Weston Anson
Publisher : American Bar Association
ISBN 13 : 9781590314302
Total Pages : 274 pages
Book Rating : 4.3/5 (143 download)

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Book Synopsis Intellectual Property Valuation by : Weston Anson

Download or read book Intellectual Property Valuation written by Weston Anson and published by American Bar Association. This book was released on 2005 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value. We identify many of the main types of intellectual property and intangible assets. We also look at the primary, traditional, and not-so-traditional methods of valuing these assets and include case studies and various situations in which the valuation of these assets is required." -- from the Introduction, p. 3.

Life Cycle Assessment in the Agri-food Sector

Author : Bruno Notarnicola
Publisher : Springer
ISBN 13 : 3319119400
Total Pages : 408 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Life Cycle Assessment in the Agri-food Sector by : Bruno Notarnicola

Download or read book Life Cycle Assessment in the Agri-food Sector written by Bruno Notarnicola and published by Springer. This book was released on 2015-01-06 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents an overview of the International practices and state-of-the-art of LCA studies in the agri-food sector, both in terms of adopted methodologies and application to particular products; the final purpose is to characterise and put order within the methodological issues connected to some important agri-food products (wine, olive oil, cereals and derived products, meat and fruit) and also defining practical guidelines for the implementation of LCAs in this particular sector. The first chapter entails an overview of the application of LCA to the food sector, the role of the different actors of the food supply chain and the methodological issues at a general level. The other chapters, each with a particular reference to the main foods of the five sectors under study, have a common structure which entails the review of LCA case studies of such agri-food products, the methodological issues, the ways with which they have been faced and the suggestion of practical guidelines.

Dynamic Accounting

Author : Eugen Schmalenbach
Publisher :
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Dynamic Accounting by : Eugen Schmalenbach

Download or read book Dynamic Accounting written by Eugen Schmalenbach and published by . This book was released on 1959 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Climate Change Litigation

Author : Wolfgang Kahl
Publisher : Beck/Hart/Nomos
ISBN 13 : 9781509948734
Total Pages : 704 pages
Book Rating : 4.9/5 (487 download)

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Book Synopsis Climate Change Litigation by : Wolfgang Kahl

Download or read book Climate Change Litigation written by Wolfgang Kahl and published by Beck/Hart/Nomos. This book was released on 2021-04-08 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates and discusses the respective issues arising in the current discourse on climate protection from different legal perspectives (including international law, European law and national public and civil law). In particular, it addresses the issue of “climate protection by courts”. It gives an overview of important jurisdictions in the field of climate change litigation, including the US, Canada, Australia, the UK, France, the Netherlands, Italy, Brazil and Germany. The handbook provides answers and ideas both to scholars and practitioners in the field. Furthermore, it is guaranteed to provide an overview of the latest news in cases and progress in the field of climate change litigation.

Assessing Mathematical Literacy

Author : Kaye Stacey
Publisher : Springer
ISBN 13 : 3319101218
Total Pages : 334 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Assessing Mathematical Literacy by : Kaye Stacey

Download or read book Assessing Mathematical Literacy written by Kaye Stacey and published by Springer. This book was released on 2014-11-03 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the design, development, delivery and impact of the mathematics assessment for the OECD Programme for International Student Assessment (PISA). First, the origins of PISA’s concept of mathematical literacy are discussed, highlighting the underlying themes of mathematics as preparation for life after school and mathematical modelling of the real world, and clarifying PISA’s position within this part of the mathematics education territory. The PISA mathematics framework is introduced as a significant milestone in the development and dissemination of these ideas. The underlying mathematical competencies on which mathematical literacy so strongly depends are described, along with a scheme to use them in item creation and analysis. The development and implementation of the PISA survey and the consequences for the outcomes are thoroughly discussed. Different kinds of items for both paper-based and computer-based PISA surveys are exemplified by many publicly released items along with details of scoring. The novel survey of the opportunity students have had to learn the mathematics promoted through PISA is explained. The book concludes by surveying international impact. It presents viewpoints of mathematics educators on how PISA and its constituent ideas and methods have influenced teaching and learning practices, curriculum arrangements, assessment practices, and the educational debate more generally in fourteen countries.

Global History of Accounting, Financial Reporting and Public Policy

Author : Gary J. Previts
Publisher : Emerald Group Publishing
ISBN 13 : 0857248154
Total Pages : 262 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 2012-07-17 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.