Intangible Assets Konsequenzen F R Den Shareholder Value Und Die Rechnungslegung Kapitalmarktorientierter Konzerne
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Intangible Assets
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Author : Jan Janssen
language : de
Publisher: diplom.de
Release Date : 2007-04-02
Intangible Assets written by Jan Janssen and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-04-02 with Business & Economics categories.
Inhaltsangabe:Problemstellung: Not everything that counts can be counted, and not everything that can be counted, counts (Albert Einstein). Dieses Zitat, das in Albert Einsteins Büro in Princeton hing, ist heute aktueller denn je. Seit den 80 er Jahren des 20. Jahrhunderts entwickeln sich die westlichen Volkswirtschaften von Industriegesellschaften zu Dienstleistungs- und Wissensgesellschaften. In Deutschland arbeiten heute mehr als 70% der Erwerbstätigen im Dienstleistungssektor, der 2004 annähernd 70% der Bruttowertschöpfung generierte. Hiermit einhergehend steigt die Bedeutung von immateriellen Vermögenswerten, den Intangible Assets. Wertschöpfungsprozesse der Unternehmen basieren zunehmend auf weichen, immateriellen Faktoren, wie z.B. dem Know-how der Mitarbeiter, dem Image des Unternehmens, dem Bekanntheitsgrad der Produkte und Marken sowie auf Innovationskraft und neuen Technologien. Daum spricht in diesem Zusammenhang sogar von einer neuen Ökonomie, in der die Produktion von Gütern und Dienstleistungen [ ] im Wesentlichen auf unsichtbaren immateriellen Unternehmenswerten, den Intangible Assets, aufbaut. Neueste empirische Studien von PricewaterhouseCoopers/Günther/Beyer und PricewaterhouseCoopers/Fischer bestätigen die herausragende Stellung von Intangible Assets als Erfolgsfaktor. Gleichzeitig setzen sich auch in Deutschland die, in den USA schon seit Beginn der 80er Jahre unter dem Begriff des Shareholder Value Management entwickelten, Konzepte durch. Sie stellen eine Orientierung des Managements am Unternehmenswert in den Mittelpunkt des unternehmerischen Handelns. Der Shareholder Value gilt inzwischen als global anerkannter Standard zur Messung des Geschäftserfolgs. Forciert durch die Globalisierung intensiviert sich der Wettbewerb um Kapital und führt zu einer stärkeren Kapitalmarktorientierung der Berichterstattung, die erhöhte Informationsansprüche der Investoren zur Folge hat. Für die Rechnungslegung kapitalmarktorientierter Konzerne stellen sich derweil mehrere entscheidende Herausforderungen. Sie muss der zunehmenden Bedeutung der Intangible Assets und der steigenden Relevanz wertorientierter Informationen bei gleichzeitig erhöhten Informationsansprüchen der Kapitalmarktteilnehmer gerecht werden. Hierfür sollen die, seit dem 1.1.2005 für kapitalmarktorientierte Konzerne innerhalb der Europäischen Union verpflichtend anzuwendenden, International Accounting Standards (IAS) bzw. International Financial Reporting Standards [...]
Intangible Assets
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Author : Jan Janssen
language : de
Publisher:
Release Date : 2007
Intangible Assets written by Jan Janssen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
Controlling Und Management Von Intangible Assets
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Author : Dirk Hachmeister
language : de
Publisher: Springer-Verlag
Release Date : 2015-02-27
Controlling Und Management Von Intangible Assets written by Dirk Hachmeister and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-27 with Business & Economics categories.
Das Sonderheft 3/2005 der Fachzeitschrift "Controlling & Management" ist den spezifischen Herausforderungen und Management-Tools der Intangible Assets gewidmet. Kompetente Experten aus Praxis und Wissenschaft bieten ein breites inhaltliches Spektrum. Der Bogen spannt sich von Konzepten zur Bewertung und Steuerung über Fragen der Rechnungslegung bis zu den Erwartungen an die Berichterstattung über Intangible Assets.
The Value Of A Firm
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Author : Andre Wiedenhofer
language : en
Publisher: GRIN Verlag
Release Date : 2007-06-23
The Value Of A Firm written by Andre Wiedenhofer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-06-23 with Business & Economics categories.
Seminar paper from the year 2007 in the subject Business economics - Accounting and Taxes, grade: B, University of Applied Sciences Essen (IOM), course: Financial Management (MBA), language: English, abstract: This paper investigates the shareholders’ possibility to evaluate firm’s value. The fact, that due to the different objectives of the shareholders and the managers, the shareholder value is a suitable figure to synchronize different interests will be shown. Having shown two approaches to calculate shareholder value, these approaches will be assessed, if they provide a suitable calculation of the shareholder value. The discounted cash-flow approach (DCF), basing on prospective cash-flows, is a suitable method to determine shareholder value. The realoption approache extends the DCF-approach by the flexibility component. Regarding the occasions of evaluation, the calculating shareholder can use both approaches, but he has to be sure about the approaches’ boundaries.
Remaining Relevant
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Author : Rob Nixon
language : en
Publisher: Fontaine Press Pty Ltd
Release Date : 2015-03-27
Remaining Relevant written by Rob Nixon and has been published by Fontaine Press Pty Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-27 with Business & Economics categories.
‘Remaining Relevant’ is practical and practiced advice for accountants to remain relevant in a ‘disrupted’ industry and has been described as “the most important business book that you will read this year.” Anthony S Bongiorno, The Bongiorno Group. The explosion of cloud computing and its impact on the accounting industry is the impetus for ‘Remaining Relevant’, which is all about the future of the accounting profession - essential reading in this manual for an accountant’s success. “Technology is enabling and will demand the accounting profession to transform. From the changing the engagement and service mix within a firm, to fixed fee billing and off shoring ... everything is up for review. As long-term industry insider and visionary, Rob has the unique capability to help accountants focus on what is important through his direct, and at times confronting, analysis of the profession. A must read.” Tim Reed, MYOB CEO “Rob Nixon is to accounting what Peter Drucker was to strategy: He creates new paradigms and fresh approaches to a discipline that would be headed for the doldrums without him.” Alan Weiss, PhD, Author, Million Dollar Consulting Rhode Island, USA “The accounting game is changing forever. Any partner who doesn’t acknowledge this is kidding themselves. The age of the dinosaur firm is coming to an end, and this book is a must for any accountant who wants to remain relevant in the 21st Century.” Chris Hooper, CEO, Accodex Adelaide, Australia
Incentives And Redistribution In The Welfare State
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Author : Jonas Agell
language : en
Publisher: Springer
Release Date : 2016-01-20
Incentives And Redistribution In The Welfare State written by Jonas Agell and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-20 with Business & Economics categories.
This book reviews the lessons from the Swedish 1991 tax reform, the most far-reaching tax reform in any Western industrialized country in the post-war period. The authors discuss a range of behavioural responses (including tax planning, savings, labour supply, investment, etc.), and assess the overall effects on efficiency and equity. They also draw lessons for tax reform more generally. The book should be of interest to anyone with an interest in tax policy and tax reform evaluation.
The Words Of A Wise Man S Mouth Are Gracious Qoh 10 12
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Author : Mauro Perani
language : de
Publisher: Walter de Gruyter
Release Date : 2012-03-20
The Words Of A Wise Man S Mouth Are Gracious Qoh 10 12 written by Mauro Perani and has been published by Walter de Gruyter this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-20 with Religion categories.
In this volume of collected papers, acknowledged authorities in Jewish Studies mark the milestones in the development of the Jewish religion from ancient times up to the present. They also take full account of the interactions between Judaism and its ancient and Christian environment. The renowned Viennese scholar Günter Stemberger is honoured with this festschrift on the occasion of his 65th birthday.
Germany S Gathering Crisis
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Author : Alister Miskimmon
language : en
Publisher: Palgrave MacMillan
Release Date : 2009
Germany S Gathering Crisis written by Alister Miskimmon and has been published by Palgrave MacMillan this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with History categories.
This work deals with the gathering crisis during the Red-Green government and the government's efforts to impose a reform agenda upon the country, the impact of the 2005 federal elections on the German political landscape, and evaluates the success of the Grand Coalition in meeting these challenges since 2005.
Rethinking Strategic Management
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Author : Thomas Wunder
language : en
Publisher: Springer Nature
Release Date : 2019-09-06
Rethinking Strategic Management written by Thomas Wunder and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-06 with Business & Economics categories.
This book offers innovative ideas and frameworks for sustainable strategizing to advance business by scaling-up its positive impact, which is so urgently needed at this time in the 21st century. It shows practitioners how to effectively deal with socio-ecological systems’ disruptions to their operating environments and play an active role in transforming markets toward a sustainable future. In short, the book demonstrates how to make business sense of sustainability, highlighting new approaches and examples that translate sustainability into strategy and action. The ultimate goal is to provide a path toward a thriving future for both business and society. This book was written for strategy practitioners and decision makers who want to understand why sustainable strategizing is important in today’s business world and are seeking actionable business knowledge they can apply in their companies. It was also written for students of management and can be used as a supplemental text to support traditional graduate and undergraduate management courses.
Corporate Sustainability
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Author : Paolo Taticchi
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-13
Corporate Sustainability written by Paolo Taticchi 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 2013-06-13 with Business & Economics categories.
Sustainability is one of the key issues in today’s society, as confirmed by the increasing attention of governments, media, academia and the industry. In the context of sustainable development, businesses that are often referred to as part of the problem can become part of the solution. This book presents the state of the art of sustainability in corporations from a number of perspectives, which include: economy, finance, measurement and reporting, organizing for sustainability, green products, green buildings and IT. The individual chapters provide valuable insights for pursuing future research and define a proper research agenda for the years to come. Further, the relevance of the topics addressed makes the book essential reading for academics, practitioners, consultants and more generally, for all those interested in business evolution and sustainability. The book was written by prominent researchers from Italy, India, the USA and the UK.