Balanced Scorecard Als Externes Publizit Tsinstrument Des Integrated Reportings
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Integrated Reporting Und Die Balanced Scorecard Integrated Balanced Scorecard Als Externes Reportinginstrument
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Author : Simon Giessing
language : de
Publisher: Igel Verlag RWS
Release Date : 2016-11
Integrated Reporting Und Die Balanced Scorecard Integrated Balanced Scorecard Als Externes Reportinginstrument written by Simon Giessing and has been published by Igel Verlag RWS this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11 with Business & Economics categories.
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 Publizit Tsinstrument Des Integrated Reportings
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Author : Simon Giessing
language : de
Publisher: diplom.de
Release Date : 2016-10-04
Balanced Scorecard Als Externes Publizit Tsinstrument Des Integrated Reportings written by Simon Giessing and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-04 with Business & Economics categories.
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.
Interrogating Race And Racism
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Author : Vijay Agnew
language : en
Publisher: University of Toronto Press
Release Date : 2007-01-01
Interrogating Race And Racism written by Vijay Agnew and has been published by University of Toronto Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Social Science categories.
Agnew delves into the public and private spheres of several distinct communities in order to expose the underlying inequalities within Canada's economic, social, legal, and political systems that frequently result in the denial of basic rights to migrant women.
Welfare Reform In Persistent Rural Poverty
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Author : Kathleen Ann Pickering
language : en
Publisher: Penn State Press
Release Date : 2010-11
Welfare Reform In Persistent Rural Poverty written by Kathleen Ann Pickering and has been published by Penn State Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-11 with Political Science categories.
Since the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 was enacted, policy makers, agency administrators, community activists, and academics from a broad range of disciplines have debated and researched the implications of welfare reform in the United States. Most of the attention, however, has focused on urban rather than rural America. Welfare Reform in Persistent Rural Poverty examines welfare participants who live in chronically poor rural areas of the United States where there are few job opportunities and poor systems of education, transportation, and child care. Kathleen Pickering and her colleagues look at welfare reform as it has been experienced in four rural and impoverished regions of the United States: American Indian reservations in South Dakota, the Rio Grande region, Appalachian Kentucky, and the Mississippi Delta. Throughout these areas the rhetoric of reform created expectations of new opportunities to find decent work and receive education and training. In fact, these expectations have largely gone unfulfilled as welfare reform has failed to penetrate poor areas where low-income families remain isolated from the economic and social mainstream of American society. Welfare Reform in Persistent Rural Poverty sheds welcome light on the opportunities and challenges that welfare reform has imposed on low-income families situated in disadvantaged areas. Combining both qualitative and quantitative research, it will be an excellent guide for scholars and practitioners alike seeking to address the problem of poverty in rural America.
Border Citizens
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Author : Eric V. Meeks
language : en
Publisher: University of Texas Press
Release Date : 2010-01-01
Border Citizens written by Eric V. Meeks and has been published by University of Texas Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Social Science categories.
Borders cut through not just places but also relationships, politics, economics, and cultures. Eric V. Meeks examines how ethno-racial categories and identities such as Indian, Mexican, and Anglo crystallized in Arizona's borderlands between 1880 and 1980. South-central Arizona is home to many ethnic groups, including Mexican Americans, Mexican immigrants, and semi-Hispanicized indigenous groups such as Yaquis and Tohono O'odham. Kinship and cultural ties between these diverse groups were altered and ethnic boundaries were deepened by the influx of Euro-Americans, the development of an industrial economy, and incorporation into the U.S. nation-state. Old ethnic and interethnic ties changed and became more difficult to sustain when Euro-Americans arrived in the region and imposed ideologies and government policies that constructed starker racial boundaries. As Arizona began to take its place in the national economy of the United States, primarily through mining and industrial agriculture, ethnic Mexican and Native American communities struggled to define their own identities. They sometimes stressed their status as the region's original inhabitants, sometimes as workers, sometimes as U.S. citizens, and sometimes as members of their own separate nations. In the process, they often challenged the racial order imposed on them by the dominant class. Appealing to broad audiences, this book links the construction of racial categories and ethnic identities to the larger process of nation-state building along the U.S.-Mexico border, and illustrates how ethnicity can both bring people together and drive them apart.
The Political Culture Of Leadership In The United Arab Emirates
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Author : A. Rugh
language : en
Publisher: Springer
Release Date : 2007-03-05
The Political Culture Of Leadership In The United Arab Emirates written by A. Rugh and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-03-05 with Political Science categories.
The book describes the impact of cultural perceptions on rulers' behaviors in the United Arab Emirates, once the Trucial States. Despite differences in size, economic resources, and external political pressures, the seven emirates' rulers utilized very similar cultural expectations to gain the support of others.
Earth Under Fire
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Author : Gary Braasch
language : en
Publisher: Univ of California Press
Release Date : 2009-03-24
Earth Under Fire written by Gary Braasch and has been published by Univ of California Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-03-24 with Science categories.
More than a warning, Earth under Fire is the most complete illustrated guide to the effects of climate change now available. It offers an upbeat and intelligent account of how we can lessen the effects of our near-total dependence on fossil fuels using technologies and energy sources already available. A thorough revision and a new preface for the paperback edition bring the compelling facts about climate change up to date.
Family Life And Individual Welfare In Post War Europe
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Author : S. Bernini
language : en
Publisher: Springer
Release Date : 2007-11-13
Family Life And Individual Welfare In Post War Europe written by S. Bernini and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11-13 with History categories.
Taking Britain and Italy as comparative cases, the author explores the extent to which dominant notions of family life differed in postwar Britain and Italy and the implications this had on the development of family policy in these two countries.
An Introduction To Feminist Philosophy
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Author : Alison Stone
language : en
Publisher: Polity
Release Date : 2007-12-17
An Introduction To Feminist Philosophy written by Alison Stone and has been published by Polity this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-17 with Philosophy categories.
This is the first book to offer a systematic account of feminist philosophy as a distinctive field of philosophy. The book introduces key issues and debates in feminist philosophy including: the nature of sex, gender, and the body; the relation between gender, sexuality, and sexual difference; whether there is anything that all women have in common; and the nature of birth and its centrality to human existence. An Introduction to Feminist Philosophy shows how feminist thinking on these and related topics has developed since the 1960s. The book also explains how feminist philosophy relates to the many forms of feminist politics. The book provides clear, succinct and readable accounts of key feminist thinkers including de Beauvoir, Butler, Gilligan, Irigaray, and MacKinnon. The book also introduces other thinkers who have influenced feminist philosophy including Arendt, Foucault, Freud, and Lacan. Accessible in approach, this book is ideal for students and researchers interested in feminist philosophy, feminist theory, women's studies, and political theory. It will also appeal to the general reader.
Overcoming Problematic Alcohol And Drug Use
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Author : Jeremy M. Linton
language : en
Publisher: Routledge
Release Date : 2010-04-15
Overcoming Problematic Alcohol And Drug Use written by Jeremy M. Linton and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-15 with Psychology categories.
Overcoming Problematic Alcohol and Drug Use is a workbook for use with clients in treatment, informed by the most current research and literature in the substance abuse field. Offering a field-tested alternative to the disease model of addiction, the book introduces a six-session curriculum for treating persons with substance abuse issues and can be used as a self-help resource, or as a practice guide for human service professionals. Drawing on years of research on cognitive-behavioral therapy, the stages of change model, motivational interviewing, and solution-focused therapy, the author has put together a comprehensive and effective guide to change.