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Integrated Reporting und die Balanced Scorecard. Integrated Balanced Scorecard als externes Reportinginstrument

Author : Simon Giessing

Publisher : Igel Verlag RWS

Page : 113 pages

File Size : 43,82 MB

Release : 2016-11

Category : Business & Economics

ISBN : 3954853469

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Book Description

Globale gesellschaftliche Entwicklungen und steigende Ansprüche des Kapitalmarkts stellen die moderne Rechnungslegung vor neue Herausforderungen. Durch eine stetig größer werdende Anzahl verschiedener Unternehmensberichte entsteht eine Informationsüberflutung von unverbunden nebeneinanderstehenden Berichten, die zu mehr Verwirrung führt, als dass bestehende Informationsasymmetrien effizient abgebaut werden. Infolge dieses Missstands wurde das Integrated Reporting als Reformierung der internationalen Rechnungslegung vorgestellt. Ziel ist die Darstellung eines realitätsgetreueren Bildes der Wertschöpfungspotentiale von Unternehmen. In dem vorliegenden Buch entwickelt der Autor ein Konzept zur Nutzung der Balanced Scorecard als externes Publizitätsinstrument des Integrated Reportings. Dazu wird zunächst eine Weiterentwicklung des konventionellen Balanced Scorecard Modells entworfen. Anschließend werden Möglichkeiten diskutiert, diese Modellerweiterung im Rahmen der externen Unternehmenskommunikation anzuwenden, um somit eine Brücke zwischen den Unternehmen und der Öffentlichkeit zu schlagen und bestehende Informationsasymmetrien abzubauen.



Balanced Scorecard als externes Publizitätsinstrument des Integrated Reportings

Author : Simon Giessing

Publisher : diplom.de

Page : 110 pages

File Size : 34,10 MB

Release : 2016-10-04

Category : Business & Economics

ISBN : 3961160430

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Book Description

Bereits im Jahr 1606 wurde durch die Herausgabe der weltweit ersten Aktie die Basis für eine kapitalmarktorientierte externe Rechnungslegung geschaffen. Globale gesellschaftliche Entwicklungen und Trends stellen diese Rechnungslegung heute allerdings vor eine Vielfalt neuer Herausforderungen. Dazu gehören etwa die gestiegene Nachfrage nach nachhaltigen Produkten, die Erweiterung des Adressatenkreises, die Forderung nach mehr Transparenz sowie die zunehmend erwartete Zukunftsorientierung der Berichterstattung. Dieses Informationsbedürfnis versuchen die Unternehmen mit einer stetig steigenden Anzahl verschiedener Unternehmensberichte zu befriedigen, wodurch eine Informationsüberflutung mit immer mehr unverbunden nebeneinanderstehenden Berichten entsteht, die allerdings eher zu Verwirrung führt, anstatt bestehende Informationsasymmetrien effizient abzubauen. Infolge dieses Missstands wurde das Integrated Reporting (IR) als Reformierung der internationalen Rechnungslegung vorgestellt. Ziel ist das Aufgreifen der globalen Trends und Entwicklungen, um ein realitätsgetreueres Bild der Wertschöpfungspotentiale von Unternehmen zu zeichnen. Im Zentrum stehen dabei vor allem die verstärkte Betrachtung nicht finanzieller Aspekte der Wertschöpfung sowie die Verknüpfung der Informationen aus der Vielzahl der publizierten Berichte. Die vorliegende Arbeit untersucht in diesem Kontext die Nutzung der Balanced Scorecard als externes Publizitätsinstrument des Integrated Reportings. Dazu wird zunächst eine Weiterentwicklung des konventionellen Balanced Scorecard Modells entworfen, die sich der besonderen Anforderungen und Gegebenheiten des Integrated Reportings annimmt. Anschließend werden Möglichkeiten diskutiert, diese Modellerweiterung im Rahmen der externen Unternehmenskommunikation anzuwenden, um somit eine Brücke zwischen den Unternehmen und der Öffentlichkeit zu schlagen und bestehende Informationsasymmetrien abzubauen.



Teaching Engineering, Second Edition

Author : Phillip C. Wankat

Publisher : Purdue University Press

Page : 494 pages

File Size : 24,18 MB

Release : 2015-01-15

Category : Education

ISBN : 1612493629

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Book Description

The majority of professors have never had a formal course in education, and the most common method for learning how to teach is on-the-job training. This represents a challenge for disciplines with ever more complex subject matter, and a lost opportunity when new active learning approaches to education are yielding dramatic improvements in student learning and retention. This book aims to cover all aspects of teaching engineering and other technical subjects. It presents both practical matters and educational theories in a format useful for both new and experienced teachers. It is organized to start with specific, practical teaching applications and then leads to psychological and educational theories. The "practical orientation" section explains how to develop objectives and then use them to enhance student learning, and the "theoretical orientation" section discusses the theoretical basis for learning/teaching and its impact on students. Written mainly for PhD students and professors in all areas of engineering, the book may be used as a text for graduate-level classes and professional workshops or by professionals who wish to read it on their own. Although the focus is engineering education, most of this book will be useful to teachers in other disciplines. Teaching is a complex human activity, so it is impossible to develop a formula that guarantees it will be excellent. However, the methods in this book will help all professors become good teachers while spending less time preparing for the classroom. This is a new edition of the well-received volume published by McGraw-Hill in 1993. It includes an entirely revised section on the Accreditation Board for Engineering and Technology (ABET) and new sections on the characteristics of great teachers, different active learning methods, the application of technology in the classroom (from clickers to intelligent tutorial systems), and how people learn.



Cognition, Metacognition, and Culture in STEM Education

Author : Yehudit Judy Dori

Publisher : Springer

Page : 380 pages

File Size : 26,21 MB

Release : 2017-12-01

Category : Science

ISBN : 3319666592

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Book Description

This book addresses the point of intersection between cognition, metacognition, and culture in learning and teaching Science, Technology, Engineering, and Mathematics (STEM). We explore theoretical background and cutting-edge research about how various forms of cognitive and metacognitive instruction may enhance learning and thinking in STEM classrooms from K-12 to university and in different cultures and countries. Over the past several years, STEM education research has witnessed rapid growth, attracting considerable interest among scholars and educators. The book provides an updated collection of studies about cognition, metacognition and culture in the four STEM domains. The field of research, cognition and metacognition in STEM education still suffers from ambiguity in meanings of key concepts that various researchers use. This book is organized according to a unique manner: Each chapter features one of the four STEM domains and one of the three themes—cognition, metacognition, and culture—and defines key concepts. This matrix-type organization opens a new path to knowledge in STEM education and facilitates its understanding. The discussion at the end of the book integrates these definitions for analyzing and mapping the STEM education research. Chapter 4 is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com



Intangibles in the World of Transfer Pricing

Author : Björn Heidecke

Publisher : Springer

Page : 725 pages

File Size : 33,69 MB

Release : 2021-03-10

Category : Business & Economics

ISBN : 9783319733319

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Book Description

Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles within the multinational corporation. It needs to be defined by whom and under which conditions they can be utilized. Typical IP migration models such as licensing, joint development and transferring are becoming a focal point within tax audits across the globe. Hence,defining an intangibles system that fulfils the tax requirements is of utmost strategic importance for multinational corporations. A central question is how to value intangibles in line with the arm’s length principle as is required internationally for transfer pricing purposes. Edited by leading transfer pricing and valuation experts in Europe, this comprehensive book offers practitioners an effective road map for identifying, valuing and implementing intangibles for transfer pricing purposes under consideration of both the OECD and local perspectives. It is therefore a must-have book for transfer pricing and valuation practitioners on all levels of experience. The book starts with an introduction to the role of intangibles in the world of transfer pricing including typical intangibles migration models. It describes common intangible assets across all types of industries, including e.g. automotive, consumer goods and software.Using several numerical examples, the book then covers state-of-the-art valuation methods including how to apply these methods in practice in a way consistent with the OECD Transfer Pricing Guidelines. The different country chapters written by local experts provide country-specific guidance on the legal framework concerning intangible assets from a transfer pricing and valuation perspective. Finally, the book covers practical advice on the implementation of an intangible assets system. This book offers invaluable guidance to practitioners seeking tools to apply the arm’s length principle in the world of intangibles.



An Historical Analysis of Skin Color Discrimination in America

Author : Ronald E. Hall

Publisher : Springer Science & Business Media

Page : 216 pages

File Size : 35,34 MB

Release : 2010-03-10

Category : Social Science

ISBN : 1441955054

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Book Description

Racism in America is most-commonly studied as white racism against minority groups (racial, gender, cultural). Often overlooked in this area of study is the discrimination that exists within minority groups. Through a detailed historical and sociological analysis, the author breaks down these pernicious, complex, and often misunderstood forms of skin color discrimination: their origins and their manifestations in modern world. Shedding new light on these sensitive issues, this volume will allow them to come to the forefront of academic research and open dialogue. This comprehensive work will include coverage of skin color discrimination within racial, ethnic, sexual, and gender minority groups, and their particular forms and consequences. An Historical Analysis of Skin Color will be an important work for researchers studying the Sociology of Race and Racism, Gender Studies, LGBT Studies, Immigration, or Social Work.



Improving Drug Safety — A Joint Responsibility

Author : Rolf Dinkel

Publisher : Springer Science & Business Media

Page : 340 pages

File Size : 50,98 MB

Release : 2013-03-07

Category : Medical

ISBN : 3642612504

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Book Description

As the focus on pharmaceuticals has broadened from concern for their cost and effectiveness to their real and potential risks and benefits, a critical question has been raised: whose responsibility is it to improve drug safety? In April 1990, this question became the theme for a conference at Wolfsberg, Switzerland, near the shores of Lake Constance. Called an "international dialogue conference" by its organizers, the meeting brought together leaders from the pharmaceutical industry, regulatory authorities, academia, medicine, consumer organizations and the media. Opening addresses were given by representatives of the Council for International Organizations of Medical Sciences (CIOMS), the International Federation of Pharmaceutical Manufacturers Associations (IFPMA), the Swiss International Pharmaceutical Agency, and the RAD-AR Consortium. This book documents the papers presented and discussions held at this conference, which took the topic of risks and benefits of drug therapy one step further to responsibility. It includes a rich menu of issues for those who care about the evaluation of drug therapy, the ethics behind it, the expectations of the patient, and the role of traditional and nontraditional drug safety communica tions. The ideas expressed here come from different parts of the world but relate to common drug safety problems, observations, and scientific assessments; they provide insights into innovative approaches, cautious changes, and desired actions. The papers in this volume are broadly divided into conceptual perspectives (ethics, how the knowledge about drug risks and benefits is generated and appraised, the expectations in drug safety) and operational perspectives (communication, discussion, and action).



Poverty in a Rising Africa

Author : Kathleen Beegle

Publisher : World Bank Publications

Page : 278 pages

File Size : 26,62 MB

Release : 2016-03-10

Category : Business & Economics

ISBN : 1464807248

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Book Description

Perceptions of Africa have changed dramatically. Viewed as a continent of wars, famines and entrenched poverty in the late 1990s, there is now a focus on “Africa rising†? and an “African 21st century.†? Two decades of unprecedented economic growth in Africa should have brought substantial improvements in well-being. Whether or not they did, remains unclear given the poor quality of the data, the nature of the growth process (especially the role of natural resources), conflicts that affect part of the region, and high population growth. Poverty in a Rising Africa documents the data challenges and systematically reviews the evidence on poverty from monetary and nonmonetary perspectives, as well as a focus on dimensions of inequality. Chapter 1 maps out the availability and quality of the data needed to track monetary poverty, reflects on the governance and political processes that underpin the current situation with respect to data production, and describes some approaches to addressing the data gaps. Chapter 2 evaluates the robustness of the estimates of poverty in Africa. It concludes that poverty reduction in Africa may be slightly greater than traditional estimates suggest, although even the most optimistic estimates of poverty reduction imply that more people lived in poverty in 2012 than in 1990. A broad-stroke profile of poverty and trends in poverty in the region is presented. Chapter 3 broadens the view of poverty by considering nonmonetary dimensions of well-being, such as education, health, and freedom, using Sen's (1985) capabilities and functioning approach. While progress has been made in a number of these areas, levels remain stubbornly low. Chapter 4 reviews the evidence on inequality in Africa. It looks not only at patterns of monetary inequality in Africa but also other dimensions, including inequality of opportunity, intergenerational mobility in occupation and education, and extreme wealth in Africa.



Rising Above the Gathering Storm, Revisited

Author : Institute of Medicine

Publisher : National Academies Press

Page : 102 pages

File Size : 38,46 MB

Release : 2010-10-23

Category : Political Science

ISBN : 0309160979

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Book Description

In the face of so many daunting near-term challenges, U.S. government and industry are letting the crucial strategic issues of U.S. competitiveness slip below the surface. Five years ago, the National Academies prepared Rising Above the Gathering Storm, a book that cautioned: "Without a renewed effort to bolster the foundations of our competitiveness, we can expect to lose our privileged position." Since that time we find ourselves in a country where much has changed-and a great deal has not changed. So where does America stand relative to its position of five years ago when the Gathering Storm book was prepared? The unanimous view of the authors is that our nation's outlook has worsened. The present volume, Rising Above the Gathering Storm, Revisited, explores the tipping point America now faces. Addressing America's competitiveness challenge will require many years if not decades; however, the requisite federal funding of much of that effort is about to terminate. Rising Above the Gathering Storm, Revisited provides a snapshot of the work of the government and the private sector in the past five years, analyzing how the original recommendations have or have not been acted upon, what consequences this may have on future competitiveness, and priorities going forward. In addition, readers will find a series of thought- and discussion-provoking factoids-many of them alarming-about the state of science and innovation in America. Rising Above the Gathering Storm, Revisited is a wake-up call. To reverse the foreboding outlook will require a sustained commitment by both individual citizens and government officials-at all levels. This book, together with the original Gathering Storm volume, provides the roadmap to meet that goal. While this book is essential for policy makers, anyone concerned with the future of innovation, competitiveness, and the standard of living in the United States will find this book an ideal tool for engaging their government representatives, peers, and community about this momentous issue.



Accounting for Sustainability

Author : Anthony Hopwood

Publisher : Taylor & Francis

Page : 278 pages

File Size : 12,98 MB

Release : 2010-09-23

Category : Business & Economics

ISBN : 1136532846

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Book Description

If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability