Pro Forma Kennzahlen Berichterstattungspraxis Und Aussagekraft
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Berichterstattungspraxis Und Aussagekraft Von Pro Forma Kennzahlen
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Author : Martin Fischer
language : de
Publisher: Igel Verlag RWS
Release Date : 2014-05
Berichterstattungspraxis Und Aussagekraft Von Pro Forma Kennzahlen written by Martin Fischer 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 2014-05 with Business & Economics categories.
Die Pro-forma-Berichterstattung ist ein verhältnismäßig neues Phänomen der betrieblichen Praxis. In diesem Rahmen werden freiwillig Kennzahlen und vor allem Ergebnisgrößen berichtet, die an reguläre Jahresabschlussgrößen anknüpfen und diese modifizieren bzw. bereinigen. In der Fachliteratur und Presse wird die Pro-forma-Berichterstattung, neben wertneutralen Untersuchungen, häufig mit sarkastischem und mitunter deutlich negativem Unterton präsentiert. So ist vom ‘große(n) Zahlenzauber’, einer ‘EBITanei’ oder dem ‘numbers game’ bzw. ‘earnings game’ die Rede. Resultierend aus diversen Bilanzierungsskandalen werden die berichteten Kennzahlen als ‘EBBS (=) earnings before bad stuff’, ‘EBIT = earnings before irregularities and tampering’ und ‘EBITDA = earnings before I tricked the dumb auditor‘ parodiert. Die Vielzahl an Kennzahlen kann leicht zu Verwirrungen führen. Ziel des Buches ist es, die konzeptionellen und rechtlichen Grundlagen von Pro-forma-Kennzahlen im Rahmen der Pro-forma-Berichterstattung zu erarbeiten, die Berichterstattungspraxis zu beleuchten und den Leser bei der Interpretation der Kennzahlen zu unterstützen.
Pro Forma Kennzahlen Berichterstattungspraxis Und Aussagekraft
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Author : Martin Fischer
language : de
Publisher: GRIN Verlag
Release Date : 2011
Pro Forma Kennzahlen Berichterstattungspraxis Und Aussagekraft written by Martin Fischer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
Masterarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 1,3, Hochschule Ludwigshafen am Rhein (Fachbereich I), Sprache: Deutsch, Abstract: Die Pro-forma-Berichterstattung ist ein verhältnismäßig neues Phänomen der betrieblichen Praxis. In diesem Rahmen werden freiwillig Kennzahlen und vor allem Ergebnisgrößen berichtet, die an reguläre Jahresabschlussgrößen anknüpfen und diese modifizieren bzw. bereinigen. Diese Form der Berichterstattung ist von unterschiedlichen Motiven geprägt. Grundsätzlich kann bei jeder Form der Kommunikation die Beeinflussung - wertneutral - des Rezipienten als allgemeiner Kommunikationszweck angesehen werden. Bei der Kommunikation von Pro-forma-Kennzahlen tritt dementsprechend die Beeinflussung der Stakeholder des Unternehmens in den Vordergrund. Sprachlich wird hier im positiven Sinn die Informationsbestrebung eines Unternehmens hervorgehoben oder im negativen Sinn das Motiv der Beeinflussung oder gar Täuschung in den Vordergrund gestellt. In der Fachliteratur und Presse wird die Pro-forma-Berichterstattung, neben wertneutralen Untersuchungen, häufig mit sarkastischem und mitunter deutlich negativem Unterton präsentiert. So ist vom "große(n) Zahlenzauber", einer "EBITanei" oder dem "numbers game" bzw. "earnings game" die Rede. Resultierend aus diversen Bilanzierungsskandalen werden die berichteten Kennzahlen als "EBBS (=) earnings before .. bad stuff", "EBIT = earnings before irregularities and tampering" und "EBITDA = earnings before I tricked the dumb auditor" parodiert. Durch die teils großen Freiheitsgrade in Rechnungslegungsvorschriften werden die Adjustierungen als "nach Herzenslust" gestaltet beschrieben. [...]
Pro Forma Berichterstattung
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Author : Matthias Heiden
language : de
Publisher: Erich Schmidt Verlag GmbH & Co KG
Release Date : 2006
Pro Forma Berichterstattung written by Matthias Heiden and has been published by Erich Schmidt Verlag GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Zur Fehlenden Objektivierung Der Kennzahl Ebit In Der Berichterstattungspraxis Deutscher Kapitalmarktorientierter Unternehmen
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Author : Patrick Adler
language : de
Publisher: diplom.de
Release Date : 2015-08-24
Zur Fehlenden Objektivierung Der Kennzahl Ebit In Der Berichterstattungspraxis Deutscher Kapitalmarktorientierter Unternehmen written by Patrick Adler and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-24 with Business & Economics categories.
Kennzahlen im Allgemeinen bilden die Grundlage, um die wirtschaftliche Lage eines Unternehmens abzubilden und können auch zur Prognose der zukünftigen Entwicklung eines Unternehmens dienen. Zu der am weitesten verbreiteten Kennzahl aus der Reihe der „Earnings before“-Familie gehört die Kennzahl EBIT, die in den Geschäftsberichten kapitalmarktorientierter Unternehmen eine zentrale Rolle spielt. Die EBIT-Kennzahl gehört zu den absoluten Kennzahlen. Ihre Abkürzung steht in normaler Aussprache für „Earnings before interest and taxes“. Für fast alle weiteren Varianten dieser Kennzahlenfamilie kann das EBIT als Grundlage verwendet werden. Ebenso findet sich der Kennzahlenbegriff EBIT regelmäßig in der Wirtschaftsberichterstattung wieder und ist eine der bekanntesten Erfolgsgrößen der Pro-forma-Berichterstattung. EBIT erfährt dadurch einen hohen Bekanntheitsgrad unter Aktieninvestoren und Finanzanalysten. So einfach die Übersetzung der Abkürzung EBIT in „Earnings before interest and taxes“ scheint, fehlt es doch in der deutschen wirtschaftswissenschaftlichen Literatur an einer einheitlichen Definition. Damit einhergehend existieren in der Unternehmenspraxis verschiedene Berechnungsmethoden. Insbesondere bei der Auslegung des „before interest“-Gedanken existiert mehr als eine Auffassung die einzelnen Finanzpositionen zu interpretieren. Eine wesentliche Ursache liegt in dem für kapitalmarktorientierte Unternehmen relevanten internationalen Rechnungslegungsstandard IFRS, der den Unternehmen für die Darstellung der GuV bestimmte Freiheitsgrade einräumt. Pro-forma-Kennzahlen, wie es das EBIT ist, unterliegen zudem einer eher zurückhaltenden Regulierung von Seiten deutscher und europäischer Gesetzgebung. So können bei der Berechnung des EBIT neben den offensichtlichen „interest and taxes“ auch Sondereinflüsse aus dem Ergebnis wieder heraus gerechnet werden. Die Unternehmen begründen diese Maßnahme mit einem höheren Informationsgehalt und zusätzlichem Nutzen für Investitionsentscheidungen für Investoren. Kritiker setzen dem entgegen, dass dadurch Anleger in die Irre geführt werden können und sich ein zwischenbetrieblicher Unternehmensvergleich anhand des EBIT erschwert bis unmöglich machen lässt. Ziele dieser Arbeit sind, das grundlegende Wesen der Kennzahl EBIT vor dem Hintergrund des relevanten Rechtsrahmens darzustellen sowie die unterschiedlichen Interpretationsformen in der Berichterstattungspraxis deutscher kapitalmarktorientierter Unternehmen aufzuzeigen.
Racial Passing
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Author : Sandra Radtke
language : en
Publisher: GRIN Verlag
Release Date : 2007-08
Racial Passing written by Sandra Radtke and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-08 with categories.
Thesis (M.A.) from the year 2006 in the subject American Studies - Literature, grade: 1,0, Dresden Technical University, 36 entries in the bibliography, language: English, abstract: In the following, I would like to give a brief abstract of my thesis. Chiefly, I want to explore three major novels of the Harlem Renaissance - Nella Larsen's Quicksand (1928) and Passing (1929) as well as Jessie Fauset's Plum Bun (1929). As all of them deal with racial passing, this issue will be the topic of the first part in order to provide an insight into the matter. The main focus will be on black-to-white passing, which is primarily a cultural phenomenon of the United States. After a definition of the term with the help of several basic typologies, I would like to proceed to concomitants like secrecy, the question of guilt and the white people's view on passing. Subsequently, the passer ought to be the focus of closer examination, followed by an exploration of laws and folk beliefs evolving around the mulatto as the typical passing figure. After this theoretical embedding, I will take a closer look at passing in literature including an analysis of the emergence of the phenomenon as a literary genre. Additionally, the passing figure in literature, the "tragic mulatto", is to be investigated. Concluding, a chapter on other forms of passing shall be added for the sake of completeness. In the second part, these theoretical cognitions are supposed to be employed to find an approach to the novels that are going to be examined with regard to the matters that evolve around passing, i.e. the secrecy involved, the return home and the tragic death of the heroine. Juda Bennett's list of similarities among passing novels is supposed to provide a framework here. Afterwards, other forms of passing depicted in the novels will come to the fore including an examination of racism in connection with sexism.
Dynamische Prozesse Der Ffentlichen Kommunikation
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Author : Christian Schemer
language : de
Publisher:
Release Date : 2019
Dynamische Prozesse Der Ffentlichen Kommunikation written by Christian Schemer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
The Quest For A Black Female Identity In Nella Larsen S Quicksand
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Author : Rabea Freund
language : en
Publisher: GRIN Verlag
Release Date : 2009-02-23
The Quest For A Black Female Identity In Nella Larsen S Quicksand written by Rabea Freund and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-02-23 with Literary Collections categories.
Seminar paper from the year 2004 in the subject American Studies - Literature, grade: 1,0, Johannes Gutenberg University Mainz (Seminar für Englische Philologie), course: Jazz in America, 8 entries in the bibliography, language: English, abstract: Nella Larsen’s Quicksand was published to critical acclaim in 1928 and is said to be one of the key texts of the Harlem Renaissance era. Larsen herself was of Danish-Carribean ancestry and was highly interested in issues of racial identity, especially as they relate to being female. For that reason one should not be surprised that Quicksand focuses on the protagonist’s struggles toward selfhood, her attempts to find her place in the world as a woman who is considered neither white nor black. The child of a Danish mother and a black West Indian father, a socalled “mulatto”, Helga Crane finds herself outside of the black as well as the white world, fully comfortable in neither one nor the other. During her unhappy childhood she learns to regard her skin color with hatred and selfloathing, resulting in a deeply rooted sense of insecurity about her blackness and mixed heritage, which continues to be felt all her life. Internalized (white) stereotypes about black womens ́ promiscuous, “primitive” and immoral sexuality lead Helga to fear and repress her sensuality and female desires. As she detests and completely denies these emotions she is incapable of developing an identity as a woman either. In this seminar paper I will argue that Nella Larsen’s Quicksand is about Helga Crane’s search for a black female identity which she will fail to find. Further, my aim is to demonstrate how intimately connected race and gender oppressions are, since imposed definitions of blackness and womanhood complicate Helgas search for her personal identity as a black woman. As Quicksand has a geographical symmetry to it, I will follow this pattern in my analysis. It starts out in the South in Naxos where Helga works as a teacher, then moves on to Chicago and Harlem, from there it shifts to Copenhagen, returns back to Harlem and finally ends in the deep South, in a tiny Alabama town, where Helga’s search ends in tragedy.
Nella Larsen African American Artist Of The Harlem Renaissance
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Author : Kathrin Haubold
language : en
Publisher: GRIN Verlag
Release Date : 2011-03-10
Nella Larsen African American Artist Of The Harlem Renaissance written by Kathrin Haubold and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-10 with categories.
Seminar paper from the year 2002 in the subject American Studies - Literature, grade: 1 (A), University of Frankfurt (Main) (Institute for England and American Studies), course: Harlem Renaissance, language: English, abstract: This seminar paper will sketch some of the elements of the cultural "Zeitgeist" that shaped and was reflected in Nella Larsen's writings. But it will concentrate on the novels that she left behind: Quicksand and Passing. An important topic Larsen is dealing with is race-identity. Larsen assimilates these themes in her two novels, not by representing the lower-class problem, but more by focusing on the life and problems of middle-class females. It is more the psychological than the sociological side she portrays. This paper demonstrates that race identity and race dualism reflects Larsen's own life story. First I will give an introduction on the Harlem Renaissance era. Then I will focus on Nella Larsen's life. I will examine her two novels Quicksand and Passing to find out how race identity and race dualism is assimilated in her novels.
The Relationship Between Nella Larsen S Passing And The Rhinelander Case
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Author : Katharina Lurz
language : en
Publisher: GRIN Verlag
Release Date : 2018-07-04
The Relationship Between Nella Larsen S Passing And The Rhinelander Case written by Katharina Lurz and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-04 with Foreign Language Study categories.
Seminar paper from the year 2015 in the subject English Language and Literature Studies - Culture and Applied Geography, grade: 2,7, University of Bonn, language: English, abstract: Passing by Nella Larsen, published in 1929, features the issue of racial passing in a society which segregates people of Negro descent from the dominant white American class. Wall claims that "Not only is Passing set in Harlem at the height of its vogue, it is itself a product of the vogue. Aptly then, it acknowledges the opportunities as well as the risks that the more fluid racial and cultural boundaries of the period created". Irene Redfield, one of the two female protagonists, is able to pass, but still chose a life within Harlem and a coloured husband. Her counterpart Clare Kendry, on the contrary, is completely passing by being married to a white man who does not know about her descent. Still, she is highly fascinated by the life Irene leads in Harlem and thus she attempts at leading a double-life. As Clare becomes increasingly involved in the black culture of that time, she also has to fear about her husband finding out the truth about her. In order to set the issue of racial passing in a historical and cultural framework, I attempt at focusing on the connection between the novel and a jurisdictional case from 1925, called the Rhinelander Case. This case is also being referred to in Passing: "What if Bellew should divorce Clare? Could he? There was the Rhinelander case". Furthermore, Madigan claims the following: "That Larsen has the case enter Irene's mind so quickly, however, testifies to the Rhinelanders' importance to discussions of miscegenation, the law, and racial passing during the period of the Harlem Renaissance". Leonard Kip Rhinelander, who was from the upper white class of New York, got married to Alice Jones, who was mixed-raced and from the working class. Rhinelander attempted at annulling the marriage as he claimed he had not known about his wife's race before the wedding. She countered by claiming that he has known about their race before their marriage as it was unmistakable. The jury the young couple had to face was all-male and white. Thereupon, this term paper will deal with the following research question: How can the relationship between the Rhinelander Case and Nella Larsen's Passing be defined and which are the means by which this relationship is being constituted?
Mulatto Womanhood And Literary Traditions In Nella Larsen S Passing
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Author : Kathrin Hoffmann
language : en
Publisher:
Release Date : 2014-03-20
Mulatto Womanhood And Literary Traditions In Nella Larsen S Passing written by Kathrin Hoffmann and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-20 with categories.
Seminar paper from the year 2013 in the subject American Studies - Literature, grade: 1,3, Free University of Berlin, language: English, abstract: The 1850 United States Census offered for the first time three options in the category of color: In addition to 'white' and 'black, ' the option of 'mulatto' was introduced (Douglas and Yates 44). The idea for this inclusion was forwarded by the northern states of the U.S. as the South was not keen on acknowledging any mixing of the races: A mulatto or mulatta is a child born to one white and one black parent. During slavery, thousands of mulatto children were born to slave mothers and white free men, most often the masters of the women. Due to the one-drop rule (which classified anyone with as little as one drop of African blood as black), these children inherited the race and status from their mothers.In the 1920s, when the author Nella Larsen came to fame, the 'color line' between black and white Americans was drawn more sharply than ever before (cf. Kaplan xv). As mulattoes and mulattas can be of a very light complexion, they are predestined to 'pass' for white. This means that they can cross the constructed color line and live as white people. There are various, widely differing, guesses as to how many mulatto and black people passed in the late 1920s: The numbers range from 5,000 people in the U.S.each year to 75,000 people in only one city per day (cf. Kaplan xv). The concept of passing created two distinct feelings. The fact that people could simply assume another racial identity created fascination, on the one hand, and terror, on the other hand. The two protagonists of Nella Larsen'sPassing (1929), Irene and Clare, are mulattas. Though they have grown up together, they have made different choices and lead different lives: Clare has passed for white formany years, whereas Irene has stayed within the black community.A detailed comparison shows that these two women do not only represent different options for mulat