F Hrt Wertorientierte Unternehmensf Hrung Zur Messbaren Wertsteigerung
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F Hrt Wertorientierte Unternehmensf Hrung Zur Messbaren Wertsteigerung
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Author : Christian Schaffer
language : de
Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Release Date : 2005
F Hrt Wertorientierte Unternehmensf Hrung Zur Messbaren Wertsteigerung written by Christian Schaffer and has been published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business ethics categories.
Durch den zunehmenden internationalen Wettbewerb auf den Kapitalmarkten haben zahlreiche deutsche Unternehmen die Orientierung an der Unternehmenswertsteigerung zu einem wichtigen Ziel erhoben. Die Unternehmensleitung orientiert sich haufig an Residualgewinnen, die zur Planung, Steuerung und Kontrolle herangezogen werden. Der Autor geht der theoretisch wie praktisch bedeutsamen Frage nach, wie man empirisch uberprufen kann, ob die Wertorientierung zu einer messbaren Wertsteigerung fuhrt. Hierzu werden im Rahmen einer Metaanalyse empirische Befunde ausgewertet und gewurdigt. Danach wird im Rahmen einer Geschaftsberichts- und Kapitalmarktanalyse der Versuch unternommen, messbare Effekte der Wertorientierung bei ausgewahlten deutschen Unternehmen zu erheben."
Goodwill Impairment
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Author : Thorsten Sellhorn
language : en
Publisher: Peter Lang Pub Incorporated
Release Date : 2004
Goodwill Impairment written by Thorsten Sellhorn and has been published by Peter Lang Pub Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Reference categories.
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.
Sustainability Disclosure
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Author :
language : en
Publisher: Emerald Group Publishing
Release Date : 2015-11-06
Sustainability Disclosure written by and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-06 with Business & Economics categories.
This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.
Creating Sustainable Work Systems
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Author : Peter Docherty
language : en
Publisher: Routledge
Release Date : 2008-10-30
Creating Sustainable Work Systems written by Peter Docherty and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-10-30 with Business & Economics categories.
Since the first edition of this book was published, the subject of sustainability has risen to the forefront of thinking in almost every subject within business and management. Tackling the latest developments and integrating practical perspectives with rigorous research, this new edition sheds light on a vital aspect of working life. Current trends reveal that increasing intensity at work has major consequences at individual, organizational and societal levels. Sustainability in work systems thus requires a multi-stakeholder approach, emphasising a value-based choice to promote the concurrent development of various resources in the work system. This sustainability grows from intertwined individual and collective learning processes taking place within and between organizations in collaboration. In exploring the development of sustainable work systems, this book analyzes these problems, and provides the basis for designing and implementing 'sustainable work systems' based on the idea of regeneration and the development of human and social resources. The authors, who are leading researchers and practitioners from around the world, consider the existing possibilities and emerging solutions and explore alternatives to intensive work systems.
The Corporate Social Audit
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Author : Raymond A. Bauer
language : en
Publisher: Russell Sage Foundation
Release Date : 1977-09-29
The Corporate Social Audit written by Raymond A. Bauer and has been published by Russell Sage Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977-09-29 with Business & Economics categories.
Much has been said about the general subject [of how to measure a corporation's social performance] but little has been contributed to answering this fundamental question. Thus, in November 1971, Russell Sage Foundation sponsored a development effort aimed at examining the "state-of-the-art" and at suggesting a program of research that would advance that state. "Raymond Bauer and Dan Fenn have provided us with a first product—a state-of-the-art conception and description, and recommendations for future development. They are to be commended for their astute considerations and their clear thinking in the murky pond of corporate social audits. Their effort has provided the social science community with a point of departure for future research in the area."—Eleanor Bernert Sheldon A Volume in the Russell Sage Foundation's Social Science Frontiers Series
Social System Accounts
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Author : K. Fox
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Social System Accounts written by K. Fox 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 2012-12-06 with Social Science categories.
This book results from a research program on which I have spent most of my time since 1974. It addresses two of the major problems facing social system account ing: how to measure and account for nonmarket activities and how to combine social and economic indicators. The solution I propose is accounts based on behavior settings, a concept originated by Roger G. Barker more than thirty years ago. Behavior settings are the natural units of social activity into which people sort themselves to get on with the busi ness of daily life--grocery stores, school classes, reI i gious services, meetings, athletic events, and so on. The descriptive power of behavior settings has been established in surveys of complete communities in the United States and England, of high schools ranging in size from fewer than 100 to more than 2000 students, of rehabilitation centers in hospitals, and of several other types of organizations. Behavior settings are empirical facts of everyday life. A description of a community or an organization in terms of behavior settings corresponds to common experi ence. In many cases, small establishments are behavior settings; the paid roles in behavior settingsare occupa tions; and the buildings and equipment of establishments are the buildings and equipment of behavior settings.
Corporate Social Capital And Liability
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Author : Roger Th.A.J. Leenders
language : en
Publisher: Springer Science & Business Media
Release Date : 1999-07-31
Corporate Social Capital And Liability written by Roger Th.A.J. Leenders 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 1999-07-31 with Business & Economics categories.
What enables some organizations to routinely perform better than others? Conversely, what makes some firms consistently perform worse than their competitors? Within a single corporation, what enables some teams or individual firm members to outperform their counterparts? Through the concept of social capital, this book addresses these questions by studying the effects of relationship networks on the ability of corporate players (firms and their members) to attain their professional goals. The idea of social capital has become one of the premier approaches to studying networks in the context of organizations but the literature still lacks a conceptual paradigm that connects the various approaches, definitions and measure of social capital into an integrated analytical model. By explicitly connecting social networks to the goals of corporate players, this book provides a unifying framework to the study of social capital in an organizational context. In this volume `social capital' is defined as the resources that accrue to an actor through his or her social relationships and that aid in the attainment of goals. The book introduces the new notion of `social liability' as a framework to analyze the negative effects social networks can have on the attainment of goals by firms and/or their members. Corporate Social Capital and Liability thus presents a new way to tie together findings and approaches in the literature by explicitly addressing the distinction between networks and outcomes, the distinction between networks at the level of firms and networks at the level of individuals, and the distinction between positive outcomes of social structure (social capital) and negative outcomes (social liability). The book's contributors are forty-six acclaimed scholars from around the world with backgrounds in management, business and sociology. Together, they describe how social relationships within and between firms positively affect the ability of corporations to achieve fruitful alliances; gain access to information, resources, knowledge and financial capital; and recruit qualified personnel. The book makes an explicit distinction between networks at the level of firms and networks at the level of individuals. The outcomes of networks are also considered at these different analytical levels by addressing such questions as: how do social relationships between firms assist firms and individuals in the attainment of their goals? How do these relationships obstruct goals? What is the effect of networks between individuals (within and between firms) on the performance of these individuals and the firms they work for? Can networks be managed to yield social capital rather than social liability? The unifying framework of social capital and social liability is helpful in studying business enterprises, and also useful in other disciplines which analyze social networks and organizations, such as community studies, economics, and political science.
The Roi Of Human Capital
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Author : Jac FITZ-ENZ
language : en
Publisher: AMACOM Div American Mgmt Assn
Release Date : 2009-02-23
The Roi Of Human Capital written by Jac FITZ-ENZ and has been published by AMACOM Div American Mgmt Assn this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-02-23 with Business & Economics categories.
The lifeblood of any business enterprise is its people. Yet it wasn’t until the publication of the groundbreaking book The ROI of Human Capital that there was a reliable way to quantify the contributions of people to corporate profit. Completely updated with new metrics, the book shows executives and HR professionals how to gauge human costs and productivity at three critical levels: organizational (contributions to corporate goals) • functional (impact on process improvement) • human resources management (value added by five basic HR department activities) The second edition contains new material on topics including corporate outsourcing, developments in behavioral science, and advances in trending and forecasting that have dramatically changed the way organizations measure the bottom line effect of employee performance. Utterly up-to-date, this is the go-to resource for organizations performing the essential task of measuring the value of their people.
Beyond Contract Work Power And Trust Relations
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Author : Alan Fox
language : en
Publisher: London : Faber
Release Date : 1974-01-01
Beyond Contract Work Power And Trust Relations written by Alan Fox and has been published by London : Faber this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974-01-01 with Industrial relations categories.