Global ETD Search

1	Die Aufdeckung doloser Handlungen im Unternehmen und die anschließende Berichterstattung durch den Wirtschaftsprüfer im Rahmen der gesetzlichen Jahresabschlussprüfung / Hamann, Christian. January 2003 (has links) (PDF) Univ., Diss.--Trier, 2003.
2	Hurdles for the Voluntary Disclosure of Information on Intangibles - Empirical Results for "New Economy" Industries / Hemmnisse für die freiwillige Berichterstattung über immaterielle Ressourcen Günther, Thomas, Beyer, Dirk 12 July 2003 (has links) (PDF) The importance of intangible assets like brands, customer relationships, knowledge or organisational capabilities is increasing in most western economies. Recent concepts like knowledge management or intellectual capital underline the growing importance of these "soft" production factors. The financial as well as the managerial accounting are still focusing on "hard" production factors, especially the production area with their typically physical and tangible assets and the finance and investment area with financial assets. This paper is focusing on possibilities and limits of reporting on intangible resources seen from the companies point of view. We examined 343 German listed corporations of the German C-DAX indices for industries where intangible resources play a significant role for the business models of the companies (Pharmaceuticals & Health, Software, Technology, Media and Telecommunications).Using a pre-tested questionnaire the sample finally consits of 54 companies (response rate = 16 %),that could be used for the analysis. Berichtswesen immaterielle Ressourcen intangible assets reporting ddc:17 rvk:QP 824 Bericht Immaterielles Wirtschaftsgut
3	Qualitätsberichte von Krankenhäusern eine empirische Analyse aus informationsökonomischer Sicht Gaydoul, Tobias January 2009 (has links) Zugl.: Hohenheim, Univ., Diss., 2009
4	Corporate Social Responsibilty- und Nachhaltigkeitsberichterstattung : Grundlagen und Bewertungsverfahren ; eine Analyse international führender Berichte / Bauerfeind, Raik. January 2007 (has links) (PDF) Fachhochsch. für Technik und Wirtschaft, Diplomarbeit--Berlin, 2006.
5	Adding value through improved intangible asset transparency / Stucker, Jürg. January 2008 (has links) Thesis (doctoral)--University of St. Gallen, 2008.
6	Risiko-Reporting an Aufsichtsräte / Gros, Axel. January 2002 (has links) (PDF) Europ. Business School, Diss.--Oestrich-Winkel, 2002.
7	Stakeholder performance reporting von Nonprofit-Organisationen : Grundlagen und Empfehlungen für die Leistungsberichterstattung als stakeholderorientiertes Steuerungs- und Rechenschaftslegungsinstrument / Stötzer, Sandra. January 2009 (has links) Zugl.: Linz, Universiẗat, Diss., 2009.
8	Hurdles for the Voluntary Disclosure of Information on Intangibles - Empirical Results for 'New Economy' Industries Günther, Thomas, Beyer, Dirk 12 July 2003 (has links) The importance of intangible assets like brands, customer relationships, knowledge or organisational capabilities is increasing in most western economies. Recent concepts like knowledge management or intellectual capital underline the growing importance of these "soft" production factors. The financial as well as the managerial accounting are still focusing on "hard" production factors, especially the production area with their typically physical and tangible assets and the finance and investment area with financial assets. This paper is focusing on possibilities and limits of reporting on intangible resources seen from the companies point of view. We examined 343 German listed corporations of the German C-DAX indices for industries where intangible resources play a significant role for the business models of the companies (Pharmaceuticals & Health, Software, Technology, Media and Telecommunications).Using a pre-tested questionnaire the sample finally consits of 54 companies (response rate = 16 %),that could be used for the analysis. Berichtswesen, immaterielle Ressourcen intangible assets, reporting info:eu-repo/classification/ddc/17 ddc:17 Bericht; Immaterielles Wirtschaftsgut
9	Einfluss von empirischer Forschung und Rechnungslegungspraxis auf die internationalen Standardsetter : eine Untersuchung am Beispiel Performance-Reporting / Weinreis, Markus. January 2009 (has links) Zugl.: Bochum, Universiẗat, Diss., 2009.
10	Segmentberichterstattung nach IAS 14 : ein normativer Ansatz zur Neugestaltung auf der Grundlage des Beteiligungscontrollings / Ulbrich, Philipp R. January 2006 (has links) Universiẗat, Diss.--Eichstätt-Ingolstadt, 2005.

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