Friedrich Keun und Kerstin Zillich stellen die grunds?tzlichen Strukturen der International Accounting Standards (IAS) und der US-Generally Accepted Accounting Principles (US-GAAP) sowie die Rolle des Deutschen Rechnungslegungs Standards Committee (DRSC) dar. Sie geben eine Hilfestellung bei der Wahlentscheidung zwischen den beiden internationalen Rechnungslegungssystemen f?r die Erstellung des Konzernabschlusses.

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Учебное пособие написано в соответствии с традициями, которые требуют, чтобы излагаемый материал был логичным, систематизированным, содержательным, максимально облегчал студентам изучение курса. Схемы и определения представляют собой краткое теоретическое обобщение материала, а также практические характеристики менеджмента. Пособие будет незаменимо как при подготовке к экзамену в качестве систематизирующего источника, так и при первичном ознакомлении с дисциплиной. Для студентов высших учебных заведений, аспирантов, преподавателей, специалистов-практиков, а также всех интересующихся вопросами управления.

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High Quality Content by WIKIPEDIA articles! Diving was contested at the 2006 Asian Games in Doha, Qatar from December 10 to December 14. Men's and women's individual and synchronized events were held. All competition took place at the Hamad Aquatic Centre. Данное издание представляет собой компиляцию сведений, находящихся в свободном доступе в среде Интернет в целом, и в информационном сетевом ресурсе "Википедия" в частности. Собранная по частотным запросам указанной тематики, данная компиляция построена по принципу подбора близких информационных ссылок, не имеет самостоятельного сюжета, не содержит никаких аналитических материалов, выводов, оценок морального, этического, политического, религиозного и мировоззренческого характера в отношении главной тематики, представляя собой исключительно фактологический материал.

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High Quality Content by WIKIPEDIA articles! The Emo Speedway is a racing facility, located in Emo, Ontario. It is operated by the Borderland Racing Association. Данное издание представляет собой компиляцию сведений, находящихся в свободном доступе в среде Интернет в целом, и в информационном сетевом ресурсе "Википедия" в частности. Собранная по частотным запросам указанной тематики, данная компиляция построена по принципу подбора близких информационных ссылок, не имеет самостоятельного сюжета, не содержит никаких аналитических материалов, выводов, оценок морального, этического, политического, религиозного и мировоззренческого характера в отношении главной тематики, представляя собой исключительно фактологический материал.

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Книга "Der Nutzen der Weiterbildung f?r niedrigqualifizierte Arbeitskr?fte".Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Personal und Organisation, Note: 1,3, Friedrich-Alexander-Universit?t Erlangen-N?rnberg (Lehrstuhl fu?r Soziologie und empirische Sozialforschung), Veranstaltung: Mastermodul Beruf, Arbeit, Personal, Sprache: Deutsch, Abstract: In Zeiten des Fachkr?ftemangels ist der Bedarf nach qualifizierten Arbeitnehmern hoch. Gut ausgebildete Arbeitskr?fte ko?nnten diese Fachkr?ftel?cke in Zukunft verhindern oder zumindest reduzieren. Diese Qualifizierung kann durch Weiterbildung sichergestellt werden. Gerade im Segment der Geringqualifizierten scheint die Notwendigkeit unverzichtbar zu werden. Diese Gruppe steht einer sich rasch wandelnden Arbeitswelt gegenu?ber. Ver?nderte Anspru?che im Sinne von technisch-organisatorischen Neuerungen, konkurrierende Arbeitskra?fte im Bereich der einfachen Ta?tigkeiten, Globalisierung sowie demographischen Entwicklungen lassen den Ruf nach Weiterbildung immer lauter werden.Der Nutzen beschr?nkt sich jedoch nicht nur auf den unternehmerischen Bereich, auch individuelle Vorteile niedrigqualifizierter Arbeitskr?fte lassen sich aus der beruflichen Weiterbildung ziehen. Denn zentrale Qualifizierungsma?nahmen wirken sich als St?rkung und Erhaltung der individuellen F?hig- und Fertigkeiten aus, sodass bezogen auf die Einkommenschancen ho?here Renditen erzielt werden k?nnen und Arbeitsmarktchancen noch attraktiver einzusch?tze...

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Книга "Sorgt der Staat in der Bundesrepublik Deutschland f?r eine gerechte Einkommensverteilung?".Studienarbeit aus dem Jahr 2017 im Fachbereich VWL - Sonstiges, Note: 1,3, Alanus Hochschule f?r Kunst und Gesellschaft in Alfter, Sprache: Deutsch, Abstract: Diese Arbeit geht der Frage nach, inwieweit das Einkommen in Deutschland gerecht verteilt ist und ob der Staat ausreichend f?r die Verteilungsgerechtigkeit der Einkommen sorgt. Dazu werden zun?chst relevante Begriffe definiert und erl?utert. Anhand einer Literaturauswertung wird eine Analyse der faktischen Situation der Einkommensverteilung in der Bundesrepublik Deutschland vorgenommen. Anschlie?end werden ausgew?hlte parteipolitische Standpunkte durch Analyse von Parteiprogrammen und erg?nzenden Pressemitteilungen untersucht, um eine Ann?herung an die gef?hlte Verteilungsgerechtigkeit zu ermitteln.

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High Quality Content by WIKIPEDIA articles! Блаженный Иоа?нн Па?вел II (лат. Ioannes Paulus PP. II, польск. Jan Pawel II, итал. Giovanni Paolo II; до интронизации — Ка?роль Ю?зеф Войты?ла, польск. Karol Jozef Wojtyla польское произношение (инф.); 18 мая 1920(19200518), Вадовице, тогда Краковское воеводство, ныне Малопольское воеводство, Польша — 2 апреля 2005, Ватикан) — папа римский, предстоятель Римско-католической церкви с 16 октября 1978 по 2 апреля 2005 года. Беатифицирован 1 мая 2011 года папой римским Бенедиктом XVI. Данное издание представляет собой компиляцию сведений, находящихся в свободном доступе в среде Интернет в целом, и в информационном сетевом ресурсе "Википедия" в частности. Собранная по частотным запросам указанной тематики, данная компиляция построена по принципу подбора близких информационных ссылок, не имеет самостоятельного сюжета, не содержит никаких аналитических материалов, выводов, оценок морального, этического, политического, религиозного и...

http://vuz-uchebniki.ru/books/26964227.html

High Quality Content by WIKIPEDIA articles! The Bratislava Region (Slovak: Bratislavsky kraj) is one of the administrative regions of Slovakia. Its capital is Bratislava. It is the smallest of the eight regions of Slovakia. Данное издание представляет собой компиляцию сведений, находящихся в свободном доступе в среде Интернет в целом, и в информационном сетевом ресурсе "Википедия" в частности. Собранная по частотным запросам указанной тематики, данная компиляция построена по принципу подбора близких информационных ссылок, не имеет самостоятельного сюжета, не содержит никаких аналитических материалов, выводов, оценок морального, этического, политического, религиозного и мировоззренческого характера в отношении главной тематики, представляя собой исключительно фактологический материал.

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Книга "Gest?o de Virtual Appliances para M?quinas Virtuais Heterog?neas".A diversidade de solu??es de virtualiza??o de sistemas leva a m?quinas virtuais heterog?neas, ou seja, inst?ncias de virtual appliances que s?o executadas sobre diferentes hypervisors. Este trabalho apresenta uma solu??o para o gerenciamento de virtual appliances para m?quinas virtuais heterog?neas. A solu??o proporciona aos usu?rios finais a possibilidade de gerenciar ambientes diversos, como laborat?rios de inform?tica, aglomerados de computadores, redes de computadores e ambientes de pesquisa e produ??o em geral, utilizando-se da variabilidade, flexibilidade e disponibilidade dos virtual appliances. Com isso, compartilhar os diferentes virtual appliances torna-se algo simples e pr?tico, evitando desperd?cios de tempo como normalmente ocorre com abordagens tradicionais.

http://vuz-uchebniki.ru/books/158917079.html

В учебном пособии рассмотрены закономерности и методы управления коллективным творческим процессом, а также логико-психологические и социальные условия, необходимые для осуществления новаций, развития межличностных отношений специалистов, научных сотрудников и других членов трудовых коллективов организаций и предприятий. Пособие подготовлено с учетом требований Федерального государственного образовательного стандарта третьего поколения по направлению "Менеджмент" (вариативная часть) и будет полезным для магистров, бакал??вров, студентов средних специальных учебных заведений по экономическим и профильным техническим специальностям в области транспортных машин.

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The study examined the flow of institutional credit to agriculture in Union Territory of Puducherry. Puducherry and Karaikal district formed the universe of the study. The method of data collection was by personal interview, using a separate pretested schedule. The loans and advances made to agricultural sector in the state by each financing institutions showed a significant growth over the study period. The most important factor influencing the flow of crop loans was the land holding, HYV, fertilizer use, and bank branch expansion. The incremental capital output ratio had shown positive trend of efficiency of agricultural credit. The flow of agricultural loans and advances proved to have significant positive impact at state level. The significant effect was seen in the recovery performance of agricultural advances and profitability and thereby the viability of commercial banks. The ranking by garret scoring technique for reasons of mounting overdues indicated that the labour problem was main reason. Impact of agricultural credit lending programme was indicated that most of the farmers expressed the positive impact of the programme on the agricultural improvement.

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The Challenges & Prospects of District-wide Mutual Health Insurance Schemes in the Upper West Region: A Cross Sectional Study of Nadowli District Scheme is the first book to provide a comprehensive overview of how Healthcare is financed under the National Health Insurance concept in Nadowli District since its inception in 2003.The study was a descriptive cross-sectional in design aimed at eliciting information about perception of community members, the health facility, and the scheme about premium levels, benefit package, quality of service, funding of scheme and dependency of exempted registrants on the scheme. The study employed questionnaires administered to households, health facilities and scheme managers. The study identified the challenges & prospects of Nadowli DWMHIS and made recommendations to improve sustainability.This book offers guidance to Health Insurance Practitioners, Managers, Researchers, Students and Policy Makers on how to manage Insurance Schemes in other to ensure viability and sustainability. This book sets standard, both in theory and practice, for future work in field of Health insurance and Healthcare financing in Ghana and other developing countries.

http://vuz-uchebniki.ru/books/158577905.html

In response to market failures revealed by the 2007-2009 crisis, the Basel Committee on Banking Supervision (BCBS) has proposed new measures - referred to as Basel III - in order to promote a more resilient banking sector, a global initiative endorsed by the G-20 leaders. However, some have raised concerns with regard to their potential cost and fear over-regulation could stifle economic growth. This paper offers an analysis of the Basel III proposals and of their impact on the global economy in terms of costs, based on the review of selected impact studies. Firstly, it focuses on market failures and assesses whether the new measures will help prevent a financial crisis. Secondly, it determines their potential cost in terms of decrease in GDP. Thirdly, it discusses the impact studies' modelling issues and future orientations. Today, while countries are transposing the Basel III rules in national law and banks are lobbying against their implementation, this paper sheds some light on the challenges faced by regulators and should be of interest to anyone (students, professionals, policy-makers) wishing to understand why banking regulation is essential to prevent a future crisis.

http://vuz-uchebniki.ru/books/158577921.html

The book is based on the BSc thesis written in 2009 in Stockholm School of Economics in Riga. The book explores the opportunity to foresee the stock market sentiment and build a profitable investment strategy by applying investment styles rotation on the basis of the combined signals of technical indicators. The literature on market anomalies which are not explained by the efficient market models provides the idea for this book. NYSE Exchange Traded Funds serve as a proxy of investment styles and as an investment target for the period from 2000 till August 2011. The author reviews the results at three levels to provide a better understanding of details: on the investment style level to review the effectiveness of the buy/sell signals of the indicators, on the technical indicator level to review how the styles are rotated based on the signals of each of the indicators used, and on the Combined Ranking level to review how the combination of the different indicators works. The results show that it is possible to create a profitable investment strategy using the Combined Ranking Approach and gain excess returns by applying it.

http://vuz-uchebniki.ru/books/158578188.html

Agriculture is argued to be one of our most critical infrastructures and is vital to human health and survivability. Agriculture is economically important in Virginia as it provides over 350,000 jobs and generates $55 billion annually (Virginia Department of Agriculture and Consumer Services). This high criticality lends to significant areas of vulnerability in each sector of agriculture. Rockingham County is of particular importance as the top agriculturally producing county in the state and is ranked 5th in the nation for poultry sales (2007 Census of Agriculture). The desire to uphold this high production calls for a need to better understand what vulnerabilities threaten productivity. This research employs an all hazard approach which examines intentional attacks of both a criminal and terrorist nature. Three specific areas address these concerns. First, the Potential Threat Elements which may attack the poultry industry are exploited. Second, vulnerabilities of the poultry farms where primary grow operations take place are analyzed. Finally, the capability of Rockingham County Fire Rescue to respond to an agricultural incident is discussed.

http://vuz-uchebniki.ru/books/158578213.html

Brands have become valuable assets that play a central role in differentiating the products and services to catch the attention of the customers. This research examines the significance of branding strategies for companies' growth and survival. For this paper, models and theories from previous researches are used to give an in-depth understanding of the different brand strategies and SMEs. The data was collected through qualitative interviews with 10 companies of which five were conducted in Kampala, Uganda and the other five were in Ho Chi Minh city, Vietnam. Although SMEs play a significant role in economic development, they are facing challenges of building brands due to the scarce resources. Financing was shown among the key prohibitions to brand establishment. The research identifies the need for SMEs to adapt branding strategies. Research findings pointed out the benefits of brand recognition in both countries. The respondents indicated that brand communication was an effective tool in creating brand recognition in SMEs. Besides price, quality, innovation, and a clear vision among others are enabling factors for building strong brands.

http://vuz-uchebniki.ru/books/158578236.html

Based on the new standards set by the Environmental Protection Agency, related to fine particulate matter and Ozone, Hamilton County and surrounding counties in Ohio and Kentucky, fall into the non-attainment category. The new Reid Vapor Pressure (RVP) gasoline program was proposed by the Clean Air Consortium of Southwest Ohio to reduce pollutant levels responsible for high Ozone concentrations. Even though its introduction will increase the price of gasoline, affecting consumers in terms of increased expenditure and producers in terms of higher cost of doing business in the region, it will also result in a cleaner and healthier environment in which to live. An economic impact analysis was conducted using an economic forecasting model developed by Regional Economic Model Inc. (REMI) Policy Insight to assess the costs and benefits of the program.

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High Quality Content by WIKIPEDIA articles! Shane Dawson (born Shane Lee Yaw; July 19, 1988) is an American YouTube actor, comedian, musician, and video maker. Dawson is known for making comedy videos featuring many recurring characters (such as Shananay, Ned the Nerd, S. Deezy, Mom, Aunt Hilda, and Fruitlupe), impersonations (such as Paris Hilton, Miley Cyrus and Sarah Palin), and spoofs of popular music videos and television shows. As of December 2012 his main YouTube channel is the tenth most subscribed channel. Dawson has since expanded on YouTube by adding his second channel (twelfth most subscribed) where he posts video blogs and the series "Ask Shane", which moved to his main channel February 26, 2011. Данное издание представляет собой компиляцию сведений, находящихся в свободном доступе в среде Интернет в целом, и в информационном сетевом ресурсе "Википедия" в частности. Собранная по частотным запросам указанной тематики, данная компиляция построена по принципу подбора близких...

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High Quality Content by WIKIPEDIA articles! Mostar is a city and municipality in Bosnia and Herzegovina, the largest and one of the most important cities in the Herzegovina region, its cultural capital and the center of the Herzegovina-Neretva Canton of the Federation. Mostar is situated on the Neretva river and is the fifth-largest city in the country. Mostar was named after the bridge keepers (natively: mostari) who in the medieval times guarded the Stari Most (Old Bridge) over the Neretva. The Old Bridge, built by the Ottomans in the 16th century, is one of Bosnia and Herzegovina's most recognizable landmarks, and is considered one of the most exemplary pieces of Islamic architecture in the Balkans. Данное издание представляет собой компиляцию сведений, находящихся в свободном доступе в среде Интернет в целом, и в информационном сетевом ресурсе "Википедия" в частности. Собранная по частотным запросам указанной тематики, данная компиляция построена по принципу подбора близких...

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Labour markets and unemployment levels are much investigated topics in economics. A lot of academic research deals with the consequences of unemployment benefits on the labour market. Little research has given attention to the factors influencing the levels of unemployment benefits. In the nowadays context of rising levels of public debt, identifying the forces behind this significant cost driver for our welfare states is more relevant than ever. The aim of this book is to come further in investigating the economic forces determining unemployment insurance generosity. The core of the analysis consists in an empirical investigation covering 22 OECD countries between the years 1993 and 2007.

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Книга "As rela??es de causalidade estrutura-sujeito em Veblen e em Marx".Este trabalho se prop?e a discutir a rela??o estrutura-sujeito na obra de Karl Marx, com particular aten??o ? interpreta??o de que o referido autor possui uma perspectiva determinista. O ponto de partida est? nas cr?ticas que Thorstein Veblen efetua. Subsequentemente, s?o apresentadas passagens de Marx que denotam a participa??o dos indiv?duos nas transforma??es sociais, indo de encontro ? ?tica de que esses s?o t?o somente condicionados pelas rela??es sociais.

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This book combines three papers whose aim is to improve the understanding of youth choices towards tertiary education, demand for student loans and aspiration to economic independence. These choices are observed in the framework of the Italian education system, labour market conditions and financial aid schemes supporting tertiary education studies. Students' behaviour is observed in relation to family circumstances, individual characteristics and preferences, as well as efforts taken by the individual to overcome personal circumstances. The book will be of interest firstly to policy makers, as an explanation of youth demand for education, student loans and economic independence. The book should be of interest also to economists, as applying new survey and research methodologies to investigate the determinants of individual choices.

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Книга "Cambios econ?micos y jur?dicos".La prolongada y profunda crisis econ?mica y financiera que se inici? a finales del a?o 2007 y que a?n afecta a nuestra econom?a est? teniendo unas consecuencias devastadoras sobre el mercado de trabajo espa?ol y la creaci?n de empresas. En los ?ltimos cinco a?os la tasa de paro espa?ola ha crecido de forma sustancial hasta situarse alrededor del 24,47% en el segundo trimestre de 2014 seg?n datos de la EPA. El resultado de esta tendencia ha provocado o agudizado los problemas financieros de las arcas del Estado y de las Comunidades Aut?nomas. De esta forma, la crisis econ?mica ha afectado a muchos ?mbitos de la econom?a en general produci?ndose recortes y reformas de gran calado tanto en materia de pensiones como de las Administraciones P?blicas o las reformas fiscales, entre otras. Asimismo, se han visto perjudicadas materias relativas a la investigaci?n, la educaci?n, la sanidad o la creaci?n de empresas. En este sentido, el prop?sito de este libro es exponer los cambios m?s importantes que se han llevado a cabo en Espa?a en los ?ltimos a?os como consecuencia de la crisis econ?mica en diferentes ?reas de conocimiento a partir de un enfoque multidisciplinar.

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