Human Capital Als Gegenstand Der Unternehmensbewertung Im Rahmen Von M A Transaktionen
DOWNLOAD
Download Human Capital Als Gegenstand Der Unternehmensbewertung Im Rahmen Von M A Transaktionen PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Human Capital Als Gegenstand Der Unternehmensbewertung Im Rahmen Von M A Transaktionen book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Human Capital Als Gegenstand Der Unternehmensbewertung Im Rahmen Von M A Transaktionen
DOWNLOAD
Author : Kristin Lethaus
language : de
Publisher: GRIN Verlag
Release Date : 2022-12-21
Human Capital Als Gegenstand Der Unternehmensbewertung Im Rahmen Von M A Transaktionen written by Kristin Lethaus and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-21 with Business & Economics categories.
Masterarbeit aus dem Jahr 2015 im Fachbereich BWL - Sonstiges, Note: 1,0, Fachhochschule Dortmund, Veranstaltung: Risk & Finance, Sprache: Deutsch, Abstract: Die vorliegende Masterarbeit zum Thema „Human Capital als Gegenstand der Unternehmensbewertung im Rahmen von M&A-Transaktionen mit besonderem Fokus auf die Personenabhängigkeit des Unternehmenserfolgs im Mittelstand“ behandelt die Bewertbarkeit und Quantifizierbarkeit von Human Capital sowie die quantitative Berücksichtigung personenbezogener Einflüsse wie Kundenbeziehungen und Spezialwissen im Rahmen der Unternehmensbewertung. Hierzu bedarf es der Betrachtung der HR Due Diligence als Prüfungsverfahren zur Auseinandersetzung mit dem Human Capital im Rahmen von M&A, indem die zahlreichen HR-bezogenen Risiken, u.a. in den Bereichen der Unternehmensstruktur, des Personalmanagements und der Führung, analysiert werden. Es erfolgt eine direkte oder indirekte Berücksichtigung der Ergebnisse dieser Due Diligence im Rahmen der Unternehmensbewertung, indem bspw. die Verfügbarkeit von Schlüsselkräften implizit im Goodwill des Unternehmenswertes widergespiegelt wird. Zur direkten Ermittlung des quantitativen Human Capital-Werts bieten sich diverse Modelle – marktwertorientierte, accountingorientierte und ertragsorientierte Bewertungsmodelle, Value Added-Ansätze, indikatorenbasierte Ansätze sowie das Mischmodell in Form der Saarbrücker Formel – an, die jedoch diverse Schwächen bzgl. der Validität und Reliabilität aufweisen. Eine direkte Berücksichtigung der Ergebnisse der HR Due Diligence im Unternehmenswert findet hingegen statt, sofern eine starke Personenabhängigkeit in Bezug auf den Inhaber zu konstatieren ist. Eine etwaige Fokussierung von Kunden- und Lieferantenbeziehungen und speziellem Know-how auf die Person des Inhabers wird bei der Unternehmensbewertung gemäß des IDW Praxishinweises 1/2014 in Form der Abschmelzung der prognostizierten Erträge berücksichtigt. Hierzu ist der vorliegenden Arbeit ein die Sensitivität des Unternehmenswertes im Hinblick auf den gewählten Abschmelzungszeitraum aufzeigendes Praxisbeispiel zu entnehmen. Über den IDW Praxishinweis hinausgehend bilden die subjektive Korrektur um die Unternehmerqualität sowie die Berücksichtigung von Fluktuationskosten zur Abbildung der Personenabhängigkeit in Bezug auf Schlüsselkräfte weitere Möglichkeiten der Modifizierung der prognostizierten Erträge. Als alternative Stellschraube dient die Modifizierung des Diskontierungsfaktors um einen die Personenabhängigkeit implizierenden Risikoaufschlag. [...]
Human Development Index An Elaborate Means Of Evaluating A Country S Hd
DOWNLOAD
Author : Robert Nagel
language : en
Publisher: GRIN Verlag
Release Date : 2006-10-16
Human Development Index An Elaborate Means Of Evaluating A Country S Hd written by Robert Nagel and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-10-16 with Business & Economics categories.
Seminar paper from the year 2004 in the subject Economics - Statistics and Methods, grade: 1.00, University of Hamburg, course: Programm: MIBA, language: English, abstract: Why was an index like the Human Development Index (HDI) established in the first place? That question and what the HDI really is about is the topic of this paper. The aim is to highlight its uniqueness and show how it differentiates from other measurement tools of human development. This assignment was done with secondary research only. For a topic that young there are efficient internet sources available which were sufficient enough to complete the assignment based on the oral presentation.
Popular Lectures And Addresses Geology And General Physics
DOWNLOAD
Author : William Thomson Baron Kelvin
language : en
Publisher:
Release Date : 1894
Popular Lectures And Addresses Geology And General Physics written by William Thomson Baron Kelvin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1894 with Science categories.
M A Information Technology Best Practices
DOWNLOAD
Author : Janice M. Roehl-Anderson
language : en
Publisher: John Wiley & Sons
Release Date : 2013-09-23
M A Information Technology Best Practices written by Janice M. Roehl-Anderson and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-23 with Business & Economics categories.
Add value to your organization via the mergers & acquisitions IT function As part of Deloitte Consulting, one of the largest mergers and acquisitions (M&A) consulting practice in the world, author Janice Roehl-Anderson reveals in M&A Information Technology Best Practices how companies can effectively and efficiently address the IT aspects of mergers, acquisitions, and divestitures. Filled with best practices for implementing and maintaining systems, this book helps financial and technology executives in every field to add value to their mergers, acquisitions, and/or divestitures via the IT function. Features a companion website containing checklists and templates Includes chapters written by Deloitte Consulting senior personnel Outlines best practices with pragmatic insights and proactive strategies Many M&As fail to meet their expectations. Be prepared to succeed with the thorough and proven guidance found in M&A Information Technology Best Practices. This one-stop resource allows participants in these deals to better understand the implications of what they need to do and how
Attracting High Quality Human Capital By The Value Of A Company Brand
DOWNLOAD
Author : Sebastian Theis
language : en
Publisher: GRIN Verlag
Release Date : 2010-07
Attracting High Quality Human Capital By The Value Of A Company Brand written by Sebastian Theis and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07 with Business & Economics categories.
Bachelor Thesis from the year 2010 in the subject Business economics - Business Management, Corporate Governance, grade: 1,6, University of Applied Sciences Essen, language: English, abstract: It is indisputable that brands influence operating results as well as the reputation of a firm. Some statements even consider a brand as one of the most valuable assets of a company. The relation between the brand and the consumer can be considered as a pact. The customer is loyal and trustful while the brand guarantees a consistent quality and pricing. What is questionable is whether a brand has the same effect on current and potential employees. Hence the question is: Does a brand also influence the employer attractiveness? Improving or even creating a brand's value requires a variety of both expensive and risky actions. This is one of the reasons many companies may under invest in that area. From the business point of view, the threat of spending money on measures which do not have a relevant effect on the business bears no relation to the few benefits to be expected. Thus, especially for SMEs, it is essential to know if investments to increase the brand value can be beneficial for a company's recruitment. Practice shows that the market activity of a company does influence the image also as an employer. Good examples are BMW and Porsche whose employer brand also benefits from the success of their businesses. The knowledge about a correlation between the brand value and the attractiveness as an employer can be of big advantage for companies that do not maintain a valuable brand. They would get a chance to change their mindset concerning the investments in creating brand value in order to attract high quality human capital and benefit from other advantages a known brand brings in.
Character Of A Corporation
DOWNLOAD
Author : Rob Goffee
language : en
Publisher:
Release Date : 2002-09-05
Character Of A Corporation written by Rob Goffee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-09-05 with Organizational change categories.
Coca-Cola, Disney, Nike, and Hewlett-Packard all have it: a positive corporate culture that powerfully affects their bottom line. Yet corporate culture remains the most underutilized weapon in business because most companies are intimidated by its intangibility, convinced of its secondary importance to the "harder" components of their strategic plans, or simply don't know how to assess culture or fix it. Drawing on 15 years of research and consulting with high-profile companies, The Character of a Corporation explores how a company's "character" can make the difference between short-term burnout and a sustainable long-term edge and how anyone, from senior-level executive to middle manager, can identify and thrive within their company's culture.
Human Capital And Economic Growth In Ethiopia
DOWNLOAD
Author : Mulugeta Tefera
language : en
Publisher: GRIN Verlag
Release Date : 2015-04-21
Human Capital And Economic Growth In Ethiopia written by Mulugeta Tefera and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-04-21 with Business & Economics categories.
Thesis (M.A.) from the year 2014 in the subject Business economics - Operations Research, grade: Masters of Science, Wollega University (School of Economics), course: Development Economics, language: English, abstract: The topic of the research is Human Capital and Economic Growth of Ethiopia. The research answered questions such as “does human capital contribute to economic growth of Ethiopia?” with major objective to analyze the short run and long run effect of human capital on economic growth of Ethiopia over 1971 to 2013 using both ordinary least square (OLS) econometric and descriptive methods of data analysis. The data used for the research is secondary time series data collected by the National Bank of Ethiopia over the years 1971 to 2013. Nominal GDP is used as dependent and proxy variable for Economic growth while independent variables are physical capital, active labor force, terms of trade for measure of openness, government expenditure and human capital in the form of expenditure on health and education. Accordingly, the empirical finding shows that human capital in the form of education and health investment has consistent and significant long run effect on economic growth of Ethiopia at 5% level of significance. Keeping the other variables constant, 1% change (increase/decrease) in expenditure in human capital will change (increase/decrease) nominal output by 0.23%. In contrary short run human capital has consistent but insignificant effect on economic growth of Ethiopia. Because, either it takes time for education investment to pay off or the government’s budget for short run education and health sector development is not sufficient. The adjustment of the short run dynamics or disequilibrium to the long run equilibrium is weak, which is 36%. Thus, education and sectors ought to allocate resources for both quality of and access so that the benefit from human capital development outshines in contribution to economic growth. The sectoral contribution of human capital to Ethiopian economic growth may be future research.
Event Marketing In The Context Of Higher Education Marketing And Digital Environments
DOWNLOAD
Author : Florian Neus
language : en
Publisher: Springer Nature
Release Date : 2020-02-25
Event Marketing In The Context Of Higher Education Marketing And Digital Environments written by Florian Neus and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-25 with Business & Economics categories.
Event marketing is a powerful tool of brand communication and used within many different fields. Florian Neus extends the existing scientific literature to events of higher education institutions and events within digital environments. Different aspects of event marketing efforts within these fields are addressed and evaluated. Based on conducted studies and coherent analysis new insights are derived. Furthermore, valuable implications for research and management are presented. About the Author: Florian Neus works as a research assistant at the chair of marketing and retailing at the University of Siegen. His research focusses around higher education marketing and event marketing in digital environments.
Fintech Revolution
DOWNLOAD
Author : Sofie Blakstad
language : en
Publisher: Springer
Release Date : 2018-06-06
Fintech Revolution written by Sofie Blakstad and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-06 with Business & Economics categories.
This book is a practical guide to the evolving landscape of finance, highlighting how it’s changing our relationship with money and how financial technology, together with macroeconomic and societal change, is rewriting the story of how business is done in developing economies. Financial services companies are trying to become more customer focused, but struggling to help huge customer segments, particularly in developing economies. Alternative financial models and tools are emerging, which are being embraced by consumers and incumbents. In large parts of the developing world, alternative services are leapfrogging traditional finance, meaning more and more people have access to finance without ever needing a bank. Meanwhile, the barriers around financial services companies are crumbling, as they become more reliant on integration with new providers and alternative types of service. Financial products can no longer be viewed in isolation, but as part of a service landscape that supports how people do life. This means rethinking how our businesses are designed, motivated and organised, and letting go of the old ways of thinking about supply and demand. With practical steps businesses and, in particular, financial services organisations need to take to participate in a global service ecosystem, this book will be of interest to financial professionals who work in banking, financial technology, and development finance.
Comparative Corporate Governance
DOWNLOAD
Author : Klaus J. Hopt
language : en
Publisher: Oxford University Press
Release Date : 1998
Comparative Corporate Governance written by Klaus J. Hopt and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
"This book goes back to a symposium held at the Max Planck Institute for Foreign Private and Private International Law in Hamburg on May 15-17 1997"--P. [v].
