Internes Rating Als Monitoringtool Des Finanzwesens Am Beispiel Der B Braun Melsungen Ag
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Internes Rating Als Monitoringtool Des Finanzwesens Am Beispiel Der B Braun Melsungen Ag
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Author : Michael Pielert
language : de
Publisher: kassel university press GmbH
Release Date : 2013
Internes Rating Als Monitoringtool Des Finanzwesens Am Beispiel Der B Braun Melsungen Ag written by Michael Pielert and has been published by kassel university press GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Ber Cksichtigung Nichtlinearer Zusammenh Nge Bei Der Insolvenzprognose
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Author : Thorsten Ohliger
language : de
Publisher: BoD – Books on Demand
Release Date : 2016-08-31
Ber Cksichtigung Nichtlinearer Zusammenh Nge Bei Der Insolvenzprognose written by Thorsten Ohliger and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-31 with Business & Economics categories.
Zur Ermittlung des Kreditrisikos sowie des ökonomischen und regulatorischen Eigenkapitals ist die Insolvenz- bzw. Ausfallwahrscheinlichkeit eines Schuldners eine zentrale Komponente. Vor diesem Hintergrund ist es verständlich, dass in Wissenschaft und Praxis bereits diverse statistische Methoden zur Schätzung der Insolvenzwahrscheinlichkeit untersucht wurden. Dabei besteht ein Zielkonflikt zwischen Genauigkeit und Einfachheit des Prognosemodells. Beispielsweise kann aufgrund theoretischer Überlegungen angenommen werden, dass manche Kennzahlen der Jahresabschlussanalyse nicht monoton auf die Insolvenzwahrscheinlichkeit wirken, sondern die jeweilige Sensitivität abhängig vom Kennzahlenniveau ist. Bislang konnten solche Zusammenhänge allerdings nur in solchen Modellklassen adäquat berücksichtigt werden, die in der praktischen Anwendung Schwächen hinsichtlich der Interpretation haben. Mit der vorliegenden Arbeit wird die Zielsetzung verfolgt, Kennzahlen der Jahresabschlussanalyse hinsichtlich nichtlinearer Zusammenhänge mit der Insolvenzwahrscheinlichkeit zu untersuchen und solche Zusammenhänge im Modell anschaulich zu berücksichtigen. Dafür werden Generalisierte Additive Modelle auf Basis von penalisierten Regressionssplines verwendet und mit Generalisierten Linearen Modellen verglichen, wodurch der Effekt der nichtlinearen Zusammenhänge frei von anderen Einflüssen separiert werden kann. Außerdem werden Branchenbesonderheiten der Kennzahlen vorab bereinigt. Im Ergebnis zeigt die auf über 50.000 Jahresabschlüssen basierende empirische Analyse, dass bei den meisten Kennzahlen nichtlineare Zusammenhänge bestehen und diese auch ökonomisch plausibel sind. Darauf aufbauend, wird gezeigt, dass die zusätzliche Modellkomplexität durch eine höhere Prognosegüte überlagert wird. Das gilt insbesondere dann, wenn ökonomisch relevante Kosten aus Fehlklassifikationen in der Modellbewertung berücksichtigt werden.
Werteorientierte Konzeptionen Im Krankenhaus
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Author : Winfried Zapp
language : de
Publisher: Springer-Verlag
Release Date : 2015-02-04
Werteorientierte Konzeptionen Im Krankenhaus written by Winfried Zapp and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-04 with Business & Economics categories.
Für den Krankenhausbereich wurden bisher betriebswirtschaftlich anerkannte Werte-Konzeptionen vernachlässigt. Deshalb werden hier innovative werteorientierte Konzeptionen vorgestellt, analysiert, beispielhaft erläutert und anwendungsorientiert so dargestellt, wie sie im Krankenhausalltag eingesetzt werden können. Neben Economic Value Added (EVA) und dem Return on Capital Employed (ROCE) werden auch Konzeptionen zu Immateriellen Werten hervorgehoben, dargestellt und analysiert. Die Cashflow-Analyse wird zu einem Managementinstrument der Krankenhaus-Lenkung und des Reportings ausgebaut. Ausführungen zur Wert(er)schöpfung schließen diese Thematik ab. Experten aus den Bereichen des Controllings, der Wissenschaft sowie aus der Beratung heben die Vorteile dieser Konzeptionen hervor und beschreiben durch die praxisrelevante Darstellung Möglichkeiten der Übertragbarkeit.
2062
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Author : Toby Walsh
language : en
Publisher: Black Inc.
Release Date : 2018-07-30
2062 written by Toby Walsh and has been published by Black Inc. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-30 with Technology & Engineering categories.
‘A compelling invitation to imagine the future we want’ —BRIAN CHRISTIAN, author of The Most Human Human By 2062 we will have built machines as intelligent as us – so the leading artificial intelligence and robotics experts predict. But what will this future look like? In 2062, world-leading researcher Toby Walsh considers the impact AI will have on work, war, economics, politics, everyday life and even death. Will automation take away most jobs? Will robots become conscious and take over? Will we become immortal machines ourselves, uploading our brains to the cloud? How will politics adjust to the post-truth, post-privacy digitised world? When we have succeeded in building intelligent machines, how will life on this planet unfold? Based on a deep understanding of technology, 2062 describes the choices we need to make today to ensure that the future remains bright. ‘Clarity and sanity in a world full of fog and uncertainty – a timely book about the race to remain human.’ —RICHARD WATSON, author of Digital Vs. Human and futurist-in-residence at Imperial College, London ‘One of the deepest questions facing humanity, pondered by a mind well and truly up to the task.’ —ADAM SPENCER, broadcaster
What If Anything Are Species
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Author : Brent D. Mishler
language : en
Publisher: CRC Press
Release Date : 2021-04-01
What If Anything Are Species written by Brent D. Mishler and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-01 with Nature categories.
This book is an extended argument for abandoning the species rank. Instead, the author proposes that the rank of "species" be replaced by a pluralistic and multi-level view. In such a view, all clades including the smallest identifiable one would be named and studied within a phylogenetic context. What are currently called "species" represent different sorts of things depending on the sort of organisms and processes being considered. This is already the case, but is not formally recognized by those scientists using the species rank in their work. Adopting a rankless taxonomy at all levels would enhance academic studies of evolution and ecology and yield practical benefits in areas of public concern such as conservation. The Open Access version of this book, available at http://www.taylorfrancis.com/books/e/9781498714549, has been made available under a Creative Commons Attribution-Non Commercial license. KEY FEATURES • Proposes the replacement of restrictive species concepts with a pluralistic view • Suggests abandoning the formal taxonomic rank of "species" • Considers zoological, botanical, and microbiological aspects of the species level • Deals with practical issues such as conservation, inventories, and field guides
Bringing Buddhism To Tibet
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Author : Lewis Doney
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2020-12-16
Bringing Buddhism To Tibet written by Lewis Doney and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-16 with Religion categories.
Bringing Buddhism to Tibet is a landmark study of the Dba’ bzhed, a text recounting the introduction of Buddhism to Tibet. The narrative of Buddhism’s arrival in Tibet is known from a number of versions, but the Dba’ bzhed—preserved in a single manuscript—is the oldest complete copy. Although the Dba’ bzhed stands at the head of a long tradition of history writing in the Tibetan language, and has been known for more than two decades, this book provides a full transcription of the Tibetan for the first time, together with a new translation. The book also introduces Tibetan history and the Dba’ bzhed with several introductory chapters on various aspects of the text by experienced scholars in the field of Tibetan philology. These detailed studies provide analysis of the text’s narrative context, its position within traditional and current historiography, and the organisation and structure of the text itself and its antecedents. Bringing Buddhism to Tibet is essential reading for anyone interested in Tibetan history and kingship, the nature of Tibetan historical narrative or the traditions of text transmission and codicology. The book will also be of general interest to students of Buddhism and the spread of Buddhism across Asia.
Poetic Critique
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Author : Michel Chaouli
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2021-03-22
Poetic Critique written by Michel Chaouli and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-22 with Literary Criticism categories.
Poetic critique – is that not an oxymoron? Do these two forms of behavior, the poetic and the critical, not pull in different, even opposite, directions? For many scholars working in the humanities today, they largely do, but that has not always been the case. Friedrich Schlegel, for one, believed that critique worthy of its name must itself be poetic. Only then would it stand a chance of responding adequately to the work of art. Taking Schlegel’s idea of poetische Kritik as a starting point, this volume reflects on the possibility of drawing these alleged opposites closer together. In light of current debates about the legacy of critique, it investigates whether a concept such as poetic critique (or poetic criticism) lends itself to enriching our intellectual practice by engaging with the poetic potential of criticism and the critical value of art and literature.
A Bridgehead To Africa
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Author : Suaad Alghafal
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2021-03-22
A Bridgehead To Africa written by Suaad Alghafal and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-22 with Religion categories.
This monograph analyses the role of the province of Tripoli, Libya, in the context of German foreign politics with a focus on the period between 1884 and 1918. Suaad Alghafal examines the German military, political and economic strategy, and sheds lights on the international events that provided the setting for the German policy towards Libya, particularly the European ‘Scramble for Africa’.
A Touch Of Doubt
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Author : Rachel Aumiller
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2021-02-22
A Touch Of Doubt written by Rachel Aumiller and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-22 with Religion categories.
What can we know about ourselves and the world through the sense of touch and what are the epistemic limits of touch? Scepticism claims that there is always something that slips through the epistemologist’s grasp. A Touch of Doubt explores the significance of touch for the history of philosophical scepticism as well as for scepticism as an embodied form of subversive political, religious, and artistic practice. Drawing on the tradition of scepticism within nineteenth- and twentieth-century continental philosophy and psychoanalysis, this volume discusses how the sense of touch uncovers contradictions within our knowledge of ourselves and the world. It questions 1) what we can know through touch, 2) what we can know about touch itself, and 3) how our experience of touching the other and ourselves throws us into a state of doubt. This volume is intended for students and scholars who wish to reconsider the experience of touching in intersections of philosophy, religion, art, and social and political practice.
The Meaning Of Media
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Author : Anna Catharina Horn
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2021-05-10
The Meaning Of Media written by Anna Catharina Horn and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-10 with Language Arts & Disciplines categories.
The book highlights aspects of mediality and materiality in the dissemination and distribution of texts in the Scandinavian Middle Ages important for achieving a general understanding of the emerging literate culture. In nine chapters various types of texts represented in different media and in a range of materials are treated. The topics include two chapters on epigraphy, on lead amulets and stone monuments inscribed with runes and Roman letters. In four chapters aspects of the manuscript culture is discussed, the role of authorship and of the dissemination of Christian topics in translations. The appropriation of a Latin book culture in the vernaculars is treated as well as the adminstrative use of writing in charters. In the two final chapters topics related to the emerging print culture in early post-medieval manuscripts and prints are discussed with a focus on reception. The range of topics will make the book relevant for scholars from all fields of medieval research as well as those interested in mediality and materiality in general.
