100 Keywords Wirtschaftspr Fung
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100 Keywords Wirtschaftspr Fung
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Author : Springer Fachmedien Wiesbaden
language : de
Publisher: Springer-Verlag
Release Date : 2014-12-01
100 Keywords Wirtschaftspr Fung written by Springer Fachmedien Wiesbaden and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-01 with Business & Economics categories.
Von der Abstimmungsprüfung über Financial Auditing und Management Audit bis zur Wesentlichkeit: Die Sprache der Wirtschaftsprüfung zeichnet sich durch unzählige Fachtermini und Anglizismen aus. Das vorliegende Nachschlagewerk eignet sich für den ersten schnellen Überblick. Anhand von 100 übersichtlichen Schlüsselbegriffen werden die grundlegenden Theorien und Konzepte erläutert. Die Erklärungen sind kompakt und verständlich formuliert und bieten Basiswissen für alle, die einen schnellen Einstieg in die Praxis suchen, sich für Wirtschaftsprüfung interessieren oder ihr vorhandenes Wissen auffrischen möchten.
Determinanten Der Wirtschaftspr Ferhonorare Eine Empirische Analyse
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Author : Patrick Arndt
language : de
Publisher: GRIN Verlag
Release Date : 2017-08-02
Determinanten Der Wirtschaftspr Ferhonorare Eine Empirische Analyse written by Patrick Arndt and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-02 with Business & Economics categories.
Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Sonstiges, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Köln, Sprache: Deutsch, Abstract: Wirtschaftsprüfungen nehmen in der Zeit der Globalisierung und kapitalmarktorientierten Unternehmen eine immer wichtigere Rolle ein. Der Jahresabschluss und Konzernabschluss ist für Anleger und Investoren oftmals die einzige Informationsquelle. Demzufolge stellt die Unabhängigkeit des Abschlussprüfers als eine essentielle Voraussetzung für die Jahresabschlussprüfung dar. Die Vergangenheit mit zahlreichen Unternehmenszusammenbrüchen zeigte dennoch, dass diese Unabhängigkeit nicht stets gewährleistet war. Als Konsequenz daraus mussten ab dem Jahr 2005 die Honorare für Wirtschaftsprüfungsleistungen in den Anhängen der Jahresabschlüsse veröffentlicht werden. Nun wurden die Vergütungen transparent. Dementsprechend besteht seitens der Öffentlichkeit berechtigtes Interesse, wie sich die Marktsituation hinsichtlich der Prüfungshonorare darstellt, welche Einflussfaktoren es gibt und welche Wirkung diese auf die Prüfungshonorare haben. Die wesentlichen Einflussfaktoren, welche internationale und branchenübergreifende Studien mit dem Instrument der Regressionsanalyse ermittelten, sind die Größe des Mandanten bzw. die Unternehmenskomplexität, das Prüfungsrisiko und der Prüfer selbst. Diese Studien liegen jedoch bereits einige Jahre zurück, sodass mit Rücksicht auf die globalen und regulatorischen Entwicklungen, die Studien nicht mehr die gleiche Repräsentativität für den Prüfungsmarkt aufweisen wie zu den Zeitpunkten ihrer Veröffentlichungen. Darüber hinaus konzentrierten sich die Studien mehrheitlich auf die großen Börsenindizes wie beispielsweise dem DAX 30. Um neue Erkenntnisse zum aktuellen Stand der Forschung zu erzielen, untersucht diese Arbeit neben den in vorhergehenden Studien identifizierten Determinanten der Wirtschaftsprüfungshonorare, noch zusätzlich die Branche als potenziellen Einflussfaktor. Zudem berücksichtigt diese Untersuchung auch die mittleren Börsenindizes. Entsprechend wird als Datenbasis der HDAX genutzt. Der HDAX fasst die Unternehmen aus dem DAX30, MDAX und TecDAX zusammen und repräsentiert somit die gesamte Breite der Unternehmensgrößen und -branchen. Mit Hilfe einer Regressionsanalyse ist zu überprüfen, ob die Abschlussprüfungshonorare für das Geschäftsjahr 2016 ebenfalls von den Faktoren: Mandantengröße, Prüfungsrisiko und Prüfer sowie der Unternehmensbranche beeinflusst werden.
Strategie Und Marketing Im Web 2 0
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Author : Armin Heßler
language : de
Publisher: Springer-Verlag
Release Date : 2012-09-19
Strategie Und Marketing Im Web 2 0 written by Armin Heßler and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-09-19 with Business & Economics categories.
Der Markt fur Steuerberatungs- und Wirtschaftsprufungsdienstleistungen befindet sich in einem grundlegenden Umwandlungsprozess. Wer sich dieser Entwicklung stellt, wird grossen Nutzen daraus ziehen konnen. Wichtiger denn je wird es werden, eine entsprechende Wettbewerbsstrategie sowie eine dazu passende Marketingstrategie zu entwickeln. Das Internet mit seinen umfassenden Kommunikationsmoglichkeiten steht im Mittelpunkt aller Marketingaktivitaten. Die Palette reicht von der marketingorientierten Website uber das E-Mail-Marketing bis hin zum Social Media Marketing. Anhand von Beispielen sowie mit zahlreichen Abbildungen werden unterstutzende Marketing-Instrumente vorgestellt. Eine abschliessende Fallstudie illustriert praxisnah die Inhalte und Thesen der Autoren. Ein unverzichtbarer Ratgeber fur das erfolgreiche Business Development in der Steuerberatung und Wirtschaftsprufung. Der Inhalt Der Markt fur Steuerberatungsleistungen: Gegenwart und Zukunft Strategiekonzepte Marketing: Ziele und Instrumente Online Marketing mit Suchmaschinenoptimierung, Suchmaschinenmarketing und E-Mail-Marketing Social Media Marketing Web Controlling Fallstudie: Strategie und Marketing einer Steuerkanzlei im Web 2.0 Die Zielgruppen Steuerberater und Wirtschaftsprufer Fuhrungskrafte und Mitarbeiter in Presse, Marketing und Business Development Die Autoren Armin Hessler und Petra Mosebach, beide Wirtschaftsprufer und Steuerberater, haben langjahrige Praxiserfahrung in Aufbau und Entwicklung einer erfolgreichen Kanzl
Introduction To Auditing University Of Mumbai
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Author : Minaxi Rachchh, Siddheshwar T. Gadade & Gunvantrai Rachchh
language : en
Publisher: Vikas Publishing House
Release Date : 2015
Introduction To Auditing University Of Mumbai written by Minaxi Rachchh, Siddheshwar T. Gadade & Gunvantrai Rachchh and has been published by Vikas Publishing House this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Business & Economics categories.
Introduction to Auditing has been written by a group of experienced teachers for T.Y.B.Com students of University of Mumbai. This book has been designed to provide comprehensive coverage of the syllabus prescribed by the University of Mumbai. It covers the topics as mentioned in the syllabus for the subject in a simple and lucid style. A significant value addition is the inclusion of questions related to each topic from previous examinations. KEY FEATURES Theoretical questions with answers given in each chapter Numerous questions with hints for answers from previous university examinations Students will know the trend and pattern of examinations by using this book
Supply Chain Safety Management
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Author : Michael Essig
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-11-29
Supply Chain Safety Management written by Michael Essig and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-29 with Business & Economics categories.
Companies face a variety of risks resulting from cost reduction strategies, rationalization measures, global sourcing, and outsourcing activities. Due to the large number of actors involved, extremely close ties emerge, which significantly increase supply chains’ vulnerability to disruptions – this has been shown again and again in the past few years. Against this background, the aspect of supply continuity is of increasing importance for all activities that relate to procurement, logistics, and supply chain management. Its objective is to ensure the continuous operation of supply chains, i.e., the uninterrupted flow of material, information, and coordination from the initial supplier to the end customer. Therefore, it is necessary to adopt adequate measures that take into consideration not only potential losses but also potential gains (so-called speculative risks). With this book, the concept of Supply Chain Safety Management is introduced. The concept itself is embedded in a comprehensive and dynamic management process. Depending on a supply chain’s individual objectives, a set of courses of action is offered for any risk factors – whether they are identifiable and quantifiable or not. The practicability of Supply Chain Safety Management is highlighted by various case studies. The book “Supply Chain Safety Management: Achieving Security and Robustness in Logistics” targets both the areas of science and of practice. First, the state of the art in research is reflected and valuable impulses for new and respectively for further research fields are provided by taking into consideration the points of view of scientists and practitioners in the business environment. Next, theoretically well‐substantiated, modern approaches and tools applicable to the business world are offered, an impetus for new ideas and fields of positioning is given and best practice examples are presented allowing a fruitful exchange of experiences between practitioners.
Intangibles In The World Of Transfer Pricing
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Author : Björn Heidecke
language : en
Publisher: Springer
Release Date : 2021-03-10
Intangibles In The World Of Transfer Pricing written by Björn Heidecke and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-10 with Business & Economics categories.
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.
End To End M A Process Design
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Author : Thorsten Feix
language : en
Publisher: Springer Nature
Release Date : 2020-07-07
End To End M A Process Design written by Thorsten Feix and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-07 with Business & Economics categories.
The textbook provides a holistic M&A reference model for capturing value and transaction rational in dynamic eco-systems in the 2020s. The digitalized End-to-End M&A Process Design applies five process modules. It fosters the full-scope of digital tools and describes how it could be applied for shaping business model innovations and revitalize corporate portfolios and vice versa.This textbook has been recommended and developed for university courses in Germany, Austria and Switzerland.
Attorneys And Attorney Tariff In Slovenia
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Author : Bostjan Brezovnik
language : en
Publisher:
Release Date : 2018
Attorneys And Attorney Tariff In Slovenia written by Bostjan Brezovnik and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Lawyers categories.
Moral Hazard In Health Insurance
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Author : Amy Finkelstein
language : en
Publisher: Columbia University Press
Release Date : 2014-12-02
Moral Hazard In Health Insurance written by Amy Finkelstein and has been published by Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-02 with Medical categories.
Addressing the challenge of covering heath care expenses—while minimizing economic risks. Moral hazard—the tendency to change behavior when the cost of that behavior will be borne by others—is a particularly tricky question when considering health care. Kenneth J. Arrow’s seminal 1963 paper on this topic (included in this volume) was one of the first to explore the implication of moral hazard for health care, and Amy Finkelstein—recognized as one of the world’s foremost experts on the topic—here examines this issue in the context of contemporary American health care policy. Drawing on research from both the original RAND Health Insurance Experiment and her own research, including a 2008 Health Insurance Experiment in Oregon, Finkelstein presents compelling evidence that health insurance does indeed affect medical spending and encourages policy solutions that acknowledge and account for this. The volume also features commentaries and insights from other renowned economists, including an introduction by Joseph P. Newhouse that provides context for the discussion, a commentary from Jonathan Gruber that considers provider-side moral hazard, and reflections from Joseph E. Stiglitz and Kenneth J. Arrow. “Reads like a fireside chat among a group of distinguished, articulate health economists.” —Choice
Corporate Governance In The Mastering Business In Asia Series
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Author : Peter Wallace
language : en
Publisher:
Release Date : 2005-02
Corporate Governance In The Mastering Business In Asia Series written by Peter Wallace and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-02 with Business & Economics categories.
MASTERING BUSINESS IN ASIA CORPORATE GOVERNANCE "A good book for all company directors, CEOs, managers and government regulators. It highlights the growing importance of good corporate governance at a macro and micro level. Peter Wallace & John Zinkin's book illustrates clearly the corporate governance implications on different enterprises, Markets, and geographies with special emphasis from he shareholder's point of view. Particularly helpful are the details on how companies can implement a good corporate governance. This book is very comprehensive and is highly recommended for every executive looking to maintain exemplary governance and ethics in their organization." —Kai Nargolwala, Group Executive Director, Standard Chartered Bank "Businesses in competitive local and global markets increasingly use their commitment to corporate governance to differentiate themselves. The authors provide a useful road map to this future. Building on the best in Asia's business traditions, this book will help Asian businesses position themselves at the forefront of corporate social responsibility." —Rachel Kyte, Director, Environment & Social Development Department, International Finance Corporation "...They are to be congratulated for going beyond most other writers who set out to describe governance with little or no attention to the importance of the environment...." —Dr. John Carver, Creator of Policy Governance