Download Free Das Risikomanagementsystem Im Unternehmen Und Dessen Bedeutung Fur Die Jahresabschlussprufung Book in PDF and EPUB Free Download. You can read online Das Risikomanagementsystem Im Unternehmen Und Dessen Bedeutung Fur Die Jahresabschlussprufung and write the review.

Considering the increasing importance of natural disaster events it is inevitable to also focus on their impacts on supply chains as well as their performance impacts on them. The developed approach SCperformND (Supply Chain performance impact assessment of Natural Disasters) demonstrates a methodology to assess those impacts and gives implications for supply chain designs and procurement decisions.
Diplomarbeit aus dem Jahr 2001 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2, Wirtschaftsuniversität Wien, Sprache: Deutsch, Abstract: Lag die Entscheidung über den Umgang mit den mit der Teilnahme am Wirtschaftsleben einhergehenden Risiken und Chancen als klassische Manangemententscheidung noch bis vor wenigen Jahren ausschließlich in der Sphäre des Unternehmens und war dieser Bereich - abgesehen vom schon immer geltenden Prinzip der kaufmännischen Vorsicht in den Grundsätzen ordnungsgemäßer Bilanzierung - nahezu frei von gesetzlichen Normen, haben in den letzten Jahren der österreichische und deutsche Gesetzgeber dahingehend agiert, Pflichten der Vorstände und Geschäftsführer zu konkretisieren, zu kodifizieren und damit zu einem obligatorischen Standard zu machen. Motivation dieser neuen Normen war die hohe Zahl von Insolvenzen, besonders der Konkurse und der mangels Masse abgewiesenen Konkursanträge, sowie eine weltweit zunehmende Zahl von Allianzen, Fusionen und Akquisitionen. Unternehmen sollten dazu veranlaßt werden, durch Selbstorganisation dafür Sorge zu tragen, das Hauptrisiko der erwerbswirtschaftlichen Tätigkeit, die Insolvenz, nicht schlagend werden zu lassen. Weiteres Ziel war, den Gesellschaftern mehr Möglichkeiten zur Kontrolle zu geben. Damit geht freilich auch eine erhöhte Sicherheit für die Gläubiger einher. Konkret geschah dies durch das Insolvenzrechtsänderungsgesetz (IRÄG) 1997 in Österreich, mit dem Normen des AktG (§ 82 AktG) und des GmbHG (§ 22 GmbHG) novelliert wurden und durch das Gesetz zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG) in Deutschland, das am 1. Mai 1998 in Kraft getreten ist und vor allem aktien- und handelsrechtliche Vorschriften novelliert hat. Diese Arbeit soll aufzeigen, welche Möglichkeiten der Ausgestaltung eines Risikomanagementsystems es gibt, inwieweit diese zur Erfüllung der neuen gesetzlichen Vorschriften tauglich sind und welche neue Anforderungen diese an die Jahresabschlußprüfung mit sich bringen. Besonderes Augenmerk wird dabei auf österreichische und deutsche Rechtsvorschriften (IRÄG 1997 und KonTraG) gelegt, wobei aber auch die International Standards on Auditing, berücksichtigt werden, da diese vor dem Hintergrund der Internationalisierung der Kapitalmärkte immer mehr an Bedeutung gewinnen.
This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973-2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and economically significant positive relationship between the marginal tax benefit of debt (net and gross of investor taxes) and the debt ratio. A 10% increase in the net (gross) marginal tax benefit of debt causes a 1.5% (1.6%) increase in the debt ratio, ceteris paribus. The results are robust to various specifications like using changes in debt or debt to capital ratios. A significantly positive effect of taxes on the debt ratio can also be identified in a partial adjustment model.
This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting. Includes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs. Equips experienced cost accountants with a reference tool and students with a thorough textbook. Provides numerous examples, succinct language, chapter review, glossary, and appendices. Includes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.
Text Analysis in Translation has become a classic in Translation Studies. Based on a functional approach to translation and endebted to pragmatic text linguistics, it suggests a model for translation-oriented source-text analysis applicable to all text types and genres independent of the language and culture pairs involved. Part 1 of the study presents the theoretical framework on which the model is based, and surveys the various concepts of translation theory and text linguistics. Part 2 describes the role and scope of source-text analysis in the translation process and explains why the model is relevant to translation. Part 3 presents a detailed study of the extratextual and intratextual factors and their interaction in the text, using numerous examples from all areas of professional translation. Part 4 discusses the applications of the model to translator training, placing particular emphasis on the selection of material for translation classes, grading the difficulty of translation tasks, and translation quality assessment. The book concludes with the practical analysis of a number of texts and their translations, taking into account various text types and several languages (German, English, Spanish, French, Italian, Portuguese, and Dutch).
Over the past two decades, investors from outside the motion picture industry have increasingly supplied equity to U.S. film productions. Today, these so-called co-financing arrangements are a common phenomenon in Hollywood. While the large studios usually carry out the operative tasks of movie production and distribution, the financiers as co-owners of the completed films have rights to the residual profits. Kay H. Hofmann analyzes the conflicts of interest and the organizational problems that may arise between the experienced major studios and investors with comparably low industry expertise. Guided by principal agent theory, the empirical analysis provides evidence for adverse selection and multiple aspects of moral hazard during production as well as distribution. Based on these findings, the author develops solutions that are not only relevant for current and future investors but also for studios and film producers who rely on the long-term availability of external funds.
This is the first English translation of the seminal book by Katharina Reiß and Hans Vermeer, Grundlegung einer allgemeinen Translationstheorie, first published in 1984. The first part of the book was written by Vermeer and explains the theoretical foundations and basic principles of skopos theory as a general theory of translation and interpreting or ‘translational action’, whereas the second part, penned by Katharina Reiß, seeks to integrate her text-typological approach, first presented in 1971, as a ‘specific theory’ that focuses on those cases in which the skopos requires equivalence of functions between the source and target texts. Almost 30 years after it first appeared, this key publication is now finally accessible to the next generations of translation scholars. In her translation, Christiane Nord attempts to put skopos theory and her own concept of ‘function plus loyalty’ to the test, by producing a comprehensible, acceptable text for a rather heterogeneous audience of English-speaking students and scholars all over the world, at the same time as acting as a loyal intermediary for the authors, to whom she feels deeply indebted as a former student and colleague.
Scientific and Technical Translation (STT) is a highly complex and knowledge-intensive field of translation and cognitive linguistics is a usage-based linguistic framework which provides powerful theoretical tools for modelling knowledge organisation and representation in discourse. This book explores the interface between scientific and technical translation studies and cognitive linguistics by discussing the epistemological, contextual, textual and cross-linguistic dimensions of scientific and technical translation from a cognitive linguistic perspective. Particular emphasis is placed on explicitation and implicitation as indicators of the interaction between text and context in STT. The corpusbased investigation of the two phenomena illustrates the complex knowledge requirements pertaining to scientific and technical translation and demonstrates the explanatory power of cognitive linguistics with regard to important textual and contextual aspects of STT.
This text aims to examine the nature of text and context, using theoretical models based in the framework of Systemic Functional Linguistics (SFL).