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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
371

Kaufpreisvereinbarungen im Rahmen von Unternehmensakquisitionen und deren bilanzielle Behandlung nach IFRS /

Schwarz, Carolin. January 2008 (has links)
Zugl.: Pforzheim, Hochsch., Diplomarbeit, 2008.
372

Bilanzielle Vermögenszurechnung nach IFRS : Konzept und Analyse der Zurechnung von Vermögenswerten zum bilanziellen Vermögen von Unternehmen /

Matena, Sonja. January 2004 (has links) (PDF)
Univ., Diss.--Münster, 2004. / Literaturverz. S. 227 - 238.
373

Abbildung von Unternehmensverbindungen im Konzernabschluss : eine Analyse der Business-combinations-Projekte von IASB und FASB /

Meier, André Rolf. January 2009 (has links)
Zugl.: Bremen, Universiẗat, Diss., 2009.
374

Bilanzierung und Besteuerung von Genussrechten /

Lühn, Michael. January 2006 (has links) (PDF)
Universität Münster, Diss., 2006.
375

Entscheidungsnützlichkeit der Bilanzierung von Intangible Assets in den IFRS : Analyse der Regelungen des IAS 38 unter besonderer Berücksichtigung der ergänzenden Regelungen des IAS 36 sowie des IFRS 3 /

Hepers, Lars. January 2005 (has links)
Universiẗat, Diss., 2005--Hannover.
376

A history of Australian journalism in Indonesia

Tapsell, Ross. January 2009 (has links)
Thesis (Ph.D.)--University of Wollongong, 2009. / Typescript. Includes bibliographical references: pp 276-310.
377

Responsibility of media coverage and media attitudes towards science and technology

Van Velden, David Pieter 03 1900 (has links)
Thesis (MPhil (Journalism)--University of Stellenbosch, 2008. / The media have a great responsibility to communicate more science to improve public understanding of science to help them make sense of their world. The aim should be to popularize scientific ideas and to create a better understanding of how science is daily altering lifestyles and culture. Scientific literacy is an important element of an all-round educated person, and the media need to fill whatever blanks have been left by his or her formal education. The function of the scientific journalist is to transform scientific ideas and results into a form that other groups can understand. This transformation is as much an intra-scientific as well as an extra-scientific matter, and the forms that such communication take and the consequences for intellectual development vary according to the sort of field involved, the audience addressed and the relationship between them. This transformation process must not affect the truth status of scientific knowledge, but it obviously changes the form in which this knowledge is expressed. Scientists need to unveil the secrets of nature, and need to explain to the public that science is always incomplete and incremental, that knowledge is imperfect. Communicating with the media is becoming an obligation, and popularizing of science is becoming an integral part of the professional responsibility of practicing scientists. This overview indicates that there is a need for scientists to increase their communication skills and activities across a broad field and for journalists to increase their understanding and training in science.
378

Numbers count: the importance of numeracy for journalists

Genis, Amelia January 2001 (has links)
Thesis (MPhil) -- Stellenbosch University, 2001. / Bibliography / ENGLISH ABSTRACT: Few news subjects or events can be comprehensively covered in the media without numbers being used. Indeed, most reports are essentially 'number stories', or could be improved through the judicious use of numbers. Despite this there are frequent complaints about poor levels of numeracy among journalists. Although numbers are fundamental to virtually everything they write, the most superficial review of South African newspapers indicates that most encounters between journalists and numbers of any sort are uncomfortable, to say the least. Reporters shy away from using numbers, and frequently resort to vague comments such as "many", "more", "worse" or "better". When reports do include numbers, they often don't make sense, largely because journalists are unable to do simple calculations and have little understanding of concepts such as the size of the world's population, a hectare, or a square kilometer. They frequently use numbers to lend weight to their facts without having the numerical skills to question whether the figures are correct. Numeracy is not the ability to solve complicated mathematical problems or remember and use a mass of complicated axioms and formulas; it's a practical life skill. For journalists it is the ability to understand the numbers they encounter in everyday life - percentages, exchange rates, very large and small amounts - and the ability to ask intelligent questions about these numbers before presenting them meaningfully in their reports. This thesis is not a compendium of all the mathematical formulas a journalist could ever need. It is a catalogue of the errors that are frequently made, particularly in newspapers, and suggestions to improve number usage. It will hopefully also serve to make journalists aware of the potential of numbers to improve reporting and increase accuracy. This thesis emphasises the importance of basic numeracy for all journalists, primarily by discussing the basic numerical skills without which they cannot do their job properly, but also by noting the concerns of experienced journalists, mathematicians, statisticians and educators about innumeracy in the media. Although the contents of this thesis also apply to magazine, radio and television journalists, it is primarily aimed at their counterparts at South Africa's daily and weekly newspapers. I hope the information contained herein is of use to journalists and journalism students; that it will open their eyes to the possibility of improving number usage and thereby reporting, serve as encouragement to brush up their numerical skills, and help to shed light on the numbers which surround them and which they use so readily. / AFRIKAANSE OPSOMMING: Min nuusonderwerpe of -gebeure kan in beriggewing tot hul reg kom sonder dat enige getalle gebruik word. Trouens, die meeste berigte is in wese 'syferstories', of kan verbeter word deur meer sinvolle gebruik van syfers. Tog is daar vele klagtes oor joemaliste se gebrekkige syfervaardigheid. Ten spyte van die ingeworteldheid van getalle in haas alles wat hulle skryf, toon selfs die mees oppervlakkige ondersoek na syfergebruik in Suid-Afrikaanse koerante joemaliste se ongemaklike omgang met die meeste syfers. Hulle is skugter om syfers te gebruik, en verlaat hulle dikwels op vae kommentaar soos "baie", "meer", "erger" of "beter". Indien hulle syfers gebruik, maak die syfers dikwels nie sin nie: meermale omdat joemaliste nie basiese berekeninge rondom persentasies en statistiek kan doen nie, en min begrip het vir algemene groothede soos die wereldbevolking, 'n hektaar of 'n vierkante kilometer. Hulle sal dikwels enige syfer gebruik omdat hulle meen dit verleen gewig aan hul feite en omdat hulle nie die syfervaardigheid het om dit te bevraagteken nie. Syfervaardigheid is nie die vermoe om suiwer wiskunde te doen of 'n magdom stellings en formules te onthou en gebruik nie; dis 'n praktiese lewensvaardigheid, die vermoe om die syferprobleme wat die daaglikse roetine oplewer - persentasies, wisselkoerse, baie groot en klein getalle- te verstaan en te hanteer. Hierdie tesis is nie 'n versameling van alle berekeninge wat joemaliste ooit sal nodig kry nie; maar veel eerder 'n beskrywing van die potensiaal van syfers om verslaggewing te verbeter en joemaliste te help om ag te slaan op die getalle rondom hulle en die wat hulle in hul berigte gebruik. Die doel van die tesis is om die belangrikheid van 'n basiese syfervaardigheid vir alle joemaliste te beklemtoon, veral die basiese syfervaardighede waarsonder joemaliste nie die verslaggewingtaak behoorlik kan aanpak nie, te bespreek, en ook om ervare joemaliste, wiskundiges, statistici en opvoeders se kommer oor joemaliste se gebrek aan syfervaardigheid op te teken. Hoewel alles wat in die tesis vervat is, ewe veel van toepassing is op tydskrif-, radio- en televisiejoemaliste, val die klem hoofsaaklik op hul ewekniee by Suid-Afrikaanse dag- en weekblaaie. Ek hoop die inligting hierin vervat sal van nut wees vir praktiserende joemaliste en joemalistiekstudente om hulle bewus te maak van die moontlikhede wat bestaan om syfergebruik, en uiteindelik verslaggewing, te verbeter en as aanmoediging dien om hul syfervaardigheid op te skerp.
379

Sustainability Reporting in the Real Estate Industry : Differences in the Reporting Process Between Municipal and Private Companies

Hägvide, Erik, Sundén, Edwin January 2018 (has links)
Sustainability and its development has gotten more attention the recent years as trends in society has increased the knowledge about sustainability and demand for transparency. Authorities have therefore taken actions towards a sustainable development and have regulated reporting on the non-financial information, also known as Sustainability Reporting. The Swedish government implemented at the end of 2016 an extension to the Law of Annual Reporting, making it mandatory for larger companies who meet certain criteria to disclose a sustainability report. Thus, making the sustainability reporting more institutional.   Previous studies have been done in the field where they have had more focus on the quality of the reports and why companies disclose a sustainability report. Some researchers have studied the transition of going from disclosing the sustainability report voluntary to become mandatory, as it has now become in Sweden. This study therefore intends to look at how a certain industry, the Swedish real estate industry, conduct their reporting on sustainability. The new regulation will be used as guidance together with one of the most prominent frameworks of how to disclose a Sustainability Report, the GRI framework. Furthermore, to understand how companies proceed with their reporting, one must understand their motivation and incentives, which is why the institutional theory will be used.   The purpose of the study is to create an understanding of how a certain industry discloses their sustainability report, and therefore it was decided to study the differences between two groups within the industry. More specifically, the differences between private companies and municipal companies owned by the local governments. To guide the research, the following research question was formulated:   What are the differences in the process of establishing a sustainability report between privately and publicly owned real estate companies in Sweden?   Through doing a qualitative study with a semi-structured approach, the analysis and conclusion was drawn from 16 interviews with different companies. The conclusion was that the process between the sectors was similar to each other. The companies conducted their process in a continuous structure on a yearly basis without any clear step-by-step process. One difference that was discovered was the involvement of the owner. For the private companies, the owner was a passive support and the main motivator for starting to produce a sustainability report. For the public companies, the owners were very much involved in the process and supportive throughout the report. The public companies did also have more cooperation between each other, where they exchanged ideas regarding the report. Private companies benchmarked other companies but did not have the same support from others.   The practical contribution of this study will be the new knowledge that is provided on sustainability reporting processes and the difference between to sectors. This thesis gives a better understanding of how to conduct a sustainability report and different steps that can be included. The study is oriented towards the real estate industry and therefore provide a valuable insight on different perspectives from the two groups. The highlighted differences can help improve the process by being evaluated or adapted by different companies.
380

"Making the News": a case study of East Cape News (ECN)

Davidow, Audrey Beth January 1999 (has links)
To fully comprehend the complex process of news making, we must first understand that the events we read about everyday in the newspaper are not merely a reflection of the world in which we live. News does not just happen. Rather, it is a socially constructed product in which events are “made to mean” (Hall, 1978). Thus, the news plays a fundamental role in shaping our interpretations of reality - our perceptions of the world as we know it. Informed by a structuralist approach to news making, this research provides a detailed ethnographic study of the determinants that shape and produce news in the South African print media. I provide examples of the influence various factors, operating at all levels, exert within the news making process. The research focuses on the news production process at East Cape News Pty. Ltd. (ECN) a small news agency operating in the peripheral news region of South Africa’s Eastern Cape. It considers the journalistic routines and interests of the ECN reporters; how these reporters select events and turn them into news, how they interpret their significance and how they formulate them as news stories. The research also considers the second stage of selection ECN news must pass before it is read by the public - the “gates” of external newspapers. In this section, the study is primarily concerned with which ECN news stories succeed past the gates of national newspapers as these are the newpapers that play an influential role in shaping national perceptions of the marginalised Eastern Cape region. A province burdened with devastating rural poverty, unstable government, and little economic growth, the Eastern Cape warrants little coverage from the national, Johannesburg-based news market. As a result, little news of the Eastern Cape is published nationally, further perpetuating the region’s perceived insignificance on a national level. This point also demonstrates the fact that news both shapes, and is shaped by, our ideologies. News, therefore is ideological (Fishman, 1977). My findings reinforce many of the observations of other media researchers informed by a structuralist approach in the field of news making. However, some elements of news making emerge which appear to be unique in terms of other studies of news making. These elements are primarily a result of ECN’s informal organisational structures which allow the journalists a greater level of autonomy than a larger more bureaucratic organisation might. Thus, in addition to considering the structures that shape the news, I also discuss the role of human agency in making the news.

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