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Zur Zukunft Der Externen Rechnungslegung In Deutschland
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Book Synopsis Zur Zukunft der externen Rechnungslegung in Deutschland by : Christian Börstler
Download or read book Zur Zukunft der externen Rechnungslegung in Deutschland written by Christian Börstler and published by Springer-Verlag. This book was released on 2007-12-05 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christian Börstler untersucht die Auswirkungen der fortschreitenden Internationalisierung der Rechnungslegung in Deutschland aus Sicht nicht kapitalmarktorientierter Unternehmen. Dabei wird deutlich, dass der Umfang der mittel- bis langfristig notwendigen Reformen den Rahmen des deutschen Handelsrechts übersteigen wird und eine grundlegende Umgestaltung des Gesellschaftsrechts sowie die Eigenständigkeit des Steuerbilanzrechts in Deutschland mit sich bringen wird.
Book Synopsis Globalisation and Contextual Factors in Accounting by : Eva Heidhues
Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
Download or read book Theory of the Firm written by H. Albach and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has an objective and a focus. It provides the reader with: • an in-depth acquaintance with the theory of the firm developed by Erich Gutenberg • an insight into a coherent body of current German research in the theory of the firm. The book is divided into two parts. The first part lays the foundations. It presents Gutenberg's theory of the firm to the English speaking reader. Considering the great importance that Erich Gutenberg has had in Germany and taking into consideration the impact that the translations of his path-breaking three volumes "Principles of Management" have had in France, the Spanish speaking countries, and in Japan, it was felt that it was necessary, on the occasion of his tOOth anniversary, to present a concise summary of his contributions to the theory of the firm to an English speaking scientific community. Six papers present Gutenberg's theory in the light of the theoretical advances that he stimulated as well as in the framework of other theoretical developments like capital market theory, transaction cost theory, principal agent theory, and contract theory. The papers show that Gutenberg's theory is highly relevant for theory and highly influential in the practice of management.
Book Synopsis Off-Balance Sheet Activities by : Joshua Ronen
Download or read book Off-Balance Sheet Activities written by Joshua Ronen and published by Bloomsbury Publishing USA. This book was released on 1990-11-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of Off-Balance Sheet Activities is to gain insights into, and propose meaningful solutions to, those issues raised by the current proliferation of off-balance sheet transactions. The book has its origins in a New York University conference that focused on this topic. Jointly undertaken by the Vincent C. Ross Institute of Accounting Research and New York University's Salomon Center for the study of Financial Institutions at the Stern School of Business, the conference brought together academic researchers and practitioners in the field of accounting and finance to address the issues with the broad-mindedness requisite of a group whose approaches to solutions are as different from each other as their respectively theoretical and applied approaches to the disciplines of finance and accounting. The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context. OBS activities and the underinvestment problem, whether loan sales are really OBS, and money demand and OBS liquidity are examined in detail. Section two, which also begins with a brief introduction, focuses on issues of securitized assets and financing. A report on recognition and measurement issues in accounting for securitized assets is followed by three separate discussion essays. Other subjects covered include contract theoretic analysis of OBS financing, the use of OBS financing to circumvent financial covenant restrictions, and debt contracting and financial contracting. The latter two contributions are also followed by discussion essays. This unique collection of papers will prove to be an interesting and valuable tool for accounting and finance professionals as well as for academics involved in these fields. It will also be an important addition to public, college, and university libraries.
Download or read book German books in print written by and published by . This book was released on 2002 with total page 1474 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Development of Integrated Reporting in the SME Sector by : Joanna Dyczkowska
Download or read book Development of Integrated Reporting in the SME Sector written by Joanna Dyczkowska and published by Springer Nature. This book was released on 2021-11-12 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency. The book will be of interest to researchers and practitioners.
Book Synopsis Bibliographie internationale annuelle des mélanges by :
Download or read book Bibliographie internationale annuelle des mélanges written by and published by . This book was released on 1999 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Marktdynamik und Innovation by : Michael Fritsch
Download or read book Marktdynamik und Innovation written by Michael Fritsch and published by Duncker & Humblot. This book was released on 2004 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: Im Frühjahr 2002 verstarb Professor Hans-Jürgen Ewers, zuletzt Inhaber des Lehrstuhls für Wirtschafts- und Infrastrukturpolitik der Technischen Universität Berlin und deren Präsident. Der Band enthält Originalbeiträge, die von Kollegen und Schülern im Angedenken an Hans-Jürgen Ewers verfasst wurden. Die Aufsätze spiegeln das reichhaltige Spektrum an Themen wider, zu denen Hans-Jürgen Ewers wissenschaftliche Beiträge geleistet hat. Dabei verharren sie nicht in "reiner" Theorie, sondern beschäftigen sich insbesondere mit deren Umsetzung - ganz so wie es Hans-Jürgen Ewers als engagierter Verfechter marktwirtschaftlicher Grundsätze immer getan hat.In einem einführenden Beitrag wird zunächst das Bild des Wissenschaftlers und Menschen Hans-Jürgen Ewers gezeichnet. Der erste Themenblock der wissenschaftlichen Aufsätze ist dem Bereich "Innovation und wirtschaftliche Entwicklung" gewidmet. Dabei geht es um die langfristige Entwicklung des deutschen Innovationssystems, die arbeitsteilige Organisation von Innovationsprozessen sowie das von Hans-Jürgen Ewers maßgeblich mitentwickelte Konzept der innovationsorientierten Regionalpolitik. Gegenstand des zweiten Themenblocks "Deregulierung und Wettbewerb" sind die Erfahrungen mit der Deregulierungspolitik in Deutschland, Probleme der Fusionskontrolle, Strategien beim Ausbau der Infrastruktur in den osteuropäischen Reformstaaten sowie wettbewerbliche Ansätze in der Regionalförderung. Auch die Beiträge zum dritten Bereich "Verkehr" behandeln schwerpunktmäßig die Organisation von Wettbewerb. Ein weiteres Thema ist hier die Zufriedenheitsdynamik bei gewerblichen Verkehrsdienstleistungen.Die Aufsätze zum Themenbereich "Umweltökonomik" behandeln die Bewertung von Umwelttatbeständen, die Ausgestaltung von Innovationsanreizen in der Umweltpolitik sowie die Klimaschutzpolitik. Die letzten beiden Beiträge sind der "Organisation der Hochschulen" gewidmet. Als Präsident der Technischen Universität Berlin hat sich Hans-Jürgen Ewers sowohl theoretisch als auch praktisch mit diesem Thema leidenschaftlich auseinandergesetzt.
Book Synopsis Bibliographie der Wirtschaftswissenschaften by :
Download or read book Bibliographie der Wirtschaftswissenschaften written by and published by . This book was released on 1997 with total page 992 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The National Union Catalogs, 1963- by :
Download or read book The National Union Catalogs, 1963- written by and published by . This book was released on 1964 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bibliographie der Staats-und Wirtschaftswissenschaften by :
Download or read book Bibliographie der Staats-und Wirtschaftswissenschaften written by and published by . This book was released on 1997 with total page 972 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Medien & Kommunikationswissenschaft by :
Download or read book Medien & Kommunikationswissenschaft written by and published by . This book was released on 2006 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book National Union Catalog written by and published by . This book was released on 1968 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.
Book Synopsis Making Sense of Intellectual Capital by : Daniel Andriessen
Download or read book Making Sense of Intellectual Capital written by Daniel Andriessen and published by Routledge. This book was released on 2004-02-18 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter Drucker has introduced us all to the knowledge era, where knowledge is the primary resource and intangibles (intellectual capital resources and assets) are now largely recognized as the most important sources of organizations' competitive advantage. With the recognition of the importance of Intangibles comes the problem of how to properly identify them and assign them a value within the corporation. This is an area of concern in 5 fields: 1) accounting and financial reporting, 2) performance measurement and management, 3) valuation in the finance field, 4) the Human Resources field in terms of management, strategy, and planning, and 5) Intellectual Capital. Over the past eight years, over 25 methods have been proposed for the valuation of intangibles coming out of these 5 fields. In this book, Andriessen evaluates 25 existing methods of intangible valuation according to highly developed criteria. In performing his evaluations, Andriessen synthesizes the state of the art research from these fields based on extensive research. He then presents his own method for valuing intangibles, which he began developing and testing as a Senior Manager at KPMG Knowledge Advisory Services in The Netherlands. He relates six case studies in which this method was tested in actual companies, carefully reviews the results of his tests, and then concludes by offering a new and improved method for valuing intangibles in his Weightless Wealth Toolkit, a complete step-by-step process for identifying, valuing, and managing Intangibles to help managers operate successfully in the Intangible Economy.
Book Synopsis The Software Industry by : Peter Buxmann
Download or read book The Software Industry written by Peter Buxmann and published by Springer Science & Business Media. This book was released on 2012-09-12 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether ERP software, office applications, open-source products or online games: In terms of its economic characteristics, software differs fundamentally from industrial goods or services. Based on the economic principles and rules of the software industry, the book reveals strategies and business models to software vendors that comprise cooperation, distribution, pricing and production and industrialization strategies, as well as software as a service and platform concepts. Further aspects including the outsourcing behavior of software vendors and users; providing business software as open source software; selecting software; and the value chains in the software industry are also addressed. Based on a number of expert meetings, it contains numerous case studies and new empirical findings. Target audience of the book are professionals and executives from the software, consulting and IT branches as well as students and scholars of business administration, computer science, business and industrial engineering.
Book Synopsis Constructing the East African Community by : Mariel Reiss
Download or read book Constructing the East African Community written by Mariel Reiss and published by Routledge. This book was released on 2022-04-27 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a systematic analysis of the establishment and decision-making processes concerning the institutional design of the East African Community (EAC) throughout the 1990s and discusses to what extent these were impacted and inspired by other regional organizations from Africa and Europe. Analysing the decision-making processes that led to the set-up of the EAC, the book explores the extent to which they were impacted by several other regional organizations, namely the Organization of African Unity (OAU), the Common Market for Eastern and Southern Africa (COMESA), the Southern African Development Community (SADC), the European Union (EU), and the first EAC. The findings indicate that the relevant east African state and non-state actors adopted substantial aspects from the first EAC, the EU, and the COMESA and adapted them to set up the current EAC. This book demonstrates that the perception of other regional organizations and their institutional design considerably effected the construction of the EAC; here, its own past provided crucial learning objectives, which challenges the notion of mimicry or replica regional organizations of the EU in the Global South. This work will be of particular interest to scholars and students of regional and international organizations, international relations, multilevel governance approaches as well as diffusion literature.
Book Synopsis United States and European Union Auditor Independence Regulation by : Christiane Strohm
Download or read book United States and European Union Auditor Independence Regulation written by Christiane Strohm and published by Springer Science & Business Media. This book was released on 2007-12-11 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.
