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Identifying, Measuring, and Valuing Knowledge-Based Intangible Assets: New Perspectives
"The main scope of the book is to highlight the importance of intangible resources in business management, evidenced in their measurement and financial valuation, and the need for a strategic analysis that enables them to be identified and then assessed"--Provided by publisher.
The Routledge Handbook of Accounting for the Sustainable Development Goals
The introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs...
Ecic 2017 - 9th European Conference on Intellectual Capital
These proceedings represent the work of researchers participating in the 9th European Conference on Intellectual Capital (ECIC 2017) which is being hosted this year by the Instituto UniversitÁrio de Lisboa (ISCTE-IUL) on 6-7 April 2017. ECIC is a recognised event on the international research conferences calendar and provides a valuable platform for individuals to present their research findings, display their work in progress and discuss conceptual and empirical advances in the area of Intellectual Capital. It provides an important opportunity for researchers and practitioners to come together to share their experiences of researching in this varied and expanding field. The conference this...
Wissensbilanzierung
None
Controlling & Innovation 2019
Lesen Sie in diesem Buch alles rund um das Thema Digitalisierung im Controlling Dieses Buch beschäftigt sich mit folgenden Themen: Aktuelle Entwicklungen der Digitalisierung Auswirkung der Digitalisierung auf das Controlling Möglichkeiten, die das Controlling hat, um die Digitalisierung aktiv mitzugestalten Unterschiedliche Fragestellungen, Vorgehensweisen und Erkenntnisse werden zusammen, um in diesem Buch über die Digitalisierung im Controlling einen Beitrag zum gegenwärtigen Diskussionsstand zu leisten. Interessante Fachbeiträge von wissenschaftlich orientierten Autoren und Praktikern Das Buch „Controlling im Wandel der Zeit – Digitalisierung“ besteht aus diversen Beiträgen vo...
Earnings Management and Its Determinants
Originally presented as the author's thesis (doctoral)--University of Bremen.
Reactive transport modeling of fluid-rock interactions associated with carbonate diagenesis and implications for reservoir quality prediction
Diagenesis research is the foundation of hydrocarbon reservoir characterization and exploration. Reactive transport modeling (RTM) is an emerging approach for diagenesis research, with unique capability of quantification and forward modeling of the coupled thermo-hydro-chemical processes of diagenesis. Using TOUGHREACT simulator, this thesis investigates the two most important fluid-rock interactions in carbonate rocks, i.e., dolomitization and karstification, based on generic model analyses and a case study in the Ordos Basin, China. In particular, this study attempts to quantitatively characterize the diagenetic processes and to reconstruct the diagenesis-porosity evolution of carbonate reservoirs. Some controversies in carbonate diagenesis research, which cannot be well explained by classical geological methods, have also been discussed. The results are helpful to better understand the spatial-temporal distribution and co-evolution of diagenesis-mineral-porosity during the complicated diagenetic processes with their potential controlling factors, and to reduce the uncertainty of reservoir quality prediction.
Leasingbilanzierung - insbesondere Mobilien-Leasing - nach HGB und IFRS unter Berücksichtigung von Refinanzierungsaspekten
Inhaltsangabe:Zusammenfassung: In den letzten Jahren gewinnen die Rechnungslegungsstandards der US-GAAP und den IAS, zukünftig IFRS, in den Jahresabschlüssen immer größerer Beliebtheit, welche durch die empirische Auswertung durch Küting, Boecker und Busch bestätigt wird. Darin zeigt sich, dass nur noch 22 % der 160 Unternehmen aus den Auswahlindices der Deutsche Börse AG ihren Konzernabschluss der Geschäftsjahre 2002 bzw. 2001/2002 nach den Vorschriften des HGB erstellen. Innerhalb der Indices MDAX und SDAX bilanzieren fast die Hälfte der Unternehmen nach den Normen des IFRS, bei den DAX-Unternehmen sind es sogar 64 %. Somit wenden insgesamt 46% der untersuchten Börsenunternehmen ...
