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Smart Metro Station Systems - Data Science and Engineering (Paperback): Hui Liu, Chao Chen, Yanfei Li, Zhu Duan, Ye Li Smart Metro Station Systems - Data Science and Engineering (Paperback)
Hui Liu, Chao Chen, Yanfei Li, Zhu Duan, Ye Li
R2,473 Discovery Miles 24 730 Ships in 10 - 15 working days

Smart Metro Station Systems: Data Science and Engineering introduces key technologies in data science and engineering for smart metro station systems. The book consists of three main parts, focusing on the environment, people and energy. Each chapter includes practical applications, along with information on metro traffic flow monitoring and passenger guidance, methods for behavior analysis and trajectory projection, clustering and anomaly detection in crowd hotspots, monitoring and prediction for station humidity, monitoring and spatial prediction for air pollutants, time series feature extraction and analysis of metro load, characteristic and correlation analysis of metro load, and prediction and intelligent ventilation control. This volume offers a key reference on the emerging area of smart metro stations and will be useful to those working on smart railways, data science, engineering, artificial intelligence and aligned fields.

Wind Forecasting in Railway Engineering (Paperback): Hui Liu Wind Forecasting in Railway Engineering (Paperback)
Hui Liu
R3,483 Discovery Miles 34 830 Ships in 10 - 15 working days

Wind Forecasting in Railway Engineering presents core and leading-edge technologies in wind forecasting for railway engineering. The title brings together wind speed forecasting and railway wind engineering, offering solutions from both fields. Key technologies are presented, along with theories, modeling steps and comparative analyses of forecasting technologies. Each chapter presents case studies and applications, including typical applications and key issues, analysis of wind field characteristics, optimization methods for the placement of a wind anemometer, single-point time series along railways, deep learning algorithms on single-point wind forecasting, reinforcement learning algorithms, ensemble single-point wind forecasting methods, spatial wind, and data-driven spatial-temporal wind forecasting algorithms. This important book offers practical solutions for railway safety, by bringing together the latest technologies in wind speed forecasting and railway wind engineering into a single volume.

Robot Systems for Rail Transit Applications (Paperback): Hui Liu Robot Systems for Rail Transit Applications (Paperback)
Hui Liu
R3,521 Discovery Miles 35 210 Ships in 10 - 15 working days

Robot Systems for Rail Transit Applications presents the latest advances in robotics and artificial intelligence for railway systems, giving foundational principles and running through special problems in robot systems for rail transit. State-of-the art research in robotics and railway systems is presented alongside a series of real-world examples. Eight chapters give definitions and characteristics of rail transit robot systems, describe assembly and collaborative robots in manufacturing, introduce automated guided vehicles and autonomous rail rapid transit, demonstrate inspection robots, cover trench robots, and explain unmanned aerial vehicles. This book offers an integrated and highly-practical way to approach robotics and artificial intelligence in rail-transit.

Unmanned Driving Systems for Smart Trains (Paperback): Hui Liu Unmanned Driving Systems for Smart Trains (Paperback)
Hui Liu
R3,495 Discovery Miles 34 950 Ships in 10 - 15 working days

Unmanned Driving Systems for Smart Trains explores the core technologies involved in unmanned driving systems for smart railways and trains, from foundational theory to the latest advances. The volume introduces the key technologies, research results and frontiers of the field. Each chapter includes practical cases to ground theory in practice. Seven chapters cover key aspects of unmanned driving systems for smart trains, including performance evaluation, algorithm-based reasoning and learning strategy, main control parameters, data mining and processing, energy saving optimization and control, and intelligent algorithm simulation platforms. This book will help researchers find solutions in developing better unmanned driving systems.

Advances in Condensed Matter Optics (Hardcover, Digital original): Liangyao Chen, Ning Dai, Xunya Jiang, Kuijuan Jin, Hui Liu,... Advances in Condensed Matter Optics (Hardcover, Digital original)
Liangyao Chen, Ning Dai, Xunya Jiang, Kuijuan Jin, Hui Liu, …
R4,689 Discovery Miles 46 890 Ships in 10 - 15 working days

The authors of this book, all with a background in condensed matter physics, have carried out advanced researches in recent years to study the optical and magneto-optical properties of many kinds of new functional materials, including metal-based metamaterials, narrow-to-wide-bandgap semiconductors, thin films, and magnetic and magneto-optical materials by using different types of optical methods and instruments. This book describes some of the more recent progresses and developments in the study of condensed matter optics in both theoretic and experimental fields. It will help readers, especially graduate students and scientists who are studying and working in the nano-photonic field, to understand more deeply the characteristics of light waves propagated in nano-structure-based materials with potential applications in the future.

Conservation and Sustainable Use of Living Marine Resources and Biodiversity (Hardcover, 1st ed. 2023): Hui Liu, John Mimikakis Conservation and Sustainable Use of Living Marine Resources and Biodiversity (Hardcover, 1st ed. 2023)
Hui Liu, John Mimikakis
R2,857 Discovery Miles 28 570 Ships in 18 - 22 working days

This book is based on the Special Policy Study on Global Ocean Governance and Ecological Civilization commissioned by the China Council for International Cooperation on Environment and Development (CCICED). The book scrutinizes China's successful experiences, approaches and needs in building an ecological civilization in management and utilization of living marine resources. The book provides a global landscape analysis of living marine resources, outlining the current status, existing management approaches, challenges, and needs. With the growing threats posed by climate change, the book includes a chapter devoted to the effects of climate on marine species. After highlighting and presenting key international cases from around the world, the book makes several recommendations to support China's next efforts to create an ecological civilization of living marine resources at home and abroad.

Statistical Genomics - Linkage, Mapping, and QTL Analysis (Hardcover): Ben Hui Liu Statistical Genomics - Linkage, Mapping, and QTL Analysis (Hardcover)
Ben Hui Liu
R5,119 Discovery Miles 51 190 Ships in 10 - 15 working days

Genomics, the mapping of the entire genetic complement of an organism, is the new frontier in biology. This handbook on the statistical issues of genomics covers current methods and the tried-and-true classical approaches.

Big Data in Energy Economics (Hardcover, 1st ed. 2022): Hui Liu, Nikolaos Nikitas, Yanfei Li, Rui Yang Big Data in Energy Economics (Hardcover, 1st ed. 2022)
Hui Liu, Nikolaos Nikitas, Yanfei Li, Rui Yang
R1,772 Discovery Miles 17 720 Ships in 18 - 22 working days

This book combines energy economics and big data modeling analysis in energy conversion and management and comprehensively introduces the relevant theories, key technologies, and application examples of the smart energy economy. With the help of time series big data modeling results, energy economy managers develop reasonable and feasible pricing mechanisms of electricity price and improve the absorption capacity of the power grid. In addition, they also carry out scientific power equipment scheduling and cost-benefit analysis according to the results of data mining, so as to avoid the loss caused by accidental damage of equipment. Energy users adjust their power consumption behavior through the modeling results provided and achieve the effect of energy saving and emission reduction while reasonably reducing the electricity expenditure. This book provides an important reference for professionals in related fields such as smart energy, smart economy, energy Internet, artificial intelligence, energy economics and policy.

Thirteenth Century England XI - Proceedings of the Gregynog Conference, 2005 (Hardcover): Bjoern Weiler, Janet Burton, Phillipp... Thirteenth Century England XI - Proceedings of the Gregynog Conference, 2005 (Hardcover)
Bjoern Weiler, Janet Burton, Phillipp Schofield; Contributions by Adam Davies, Beth Hartland, …
R3,044 Discovery Miles 30 440 Ships in 18 - 22 working days

[The series is] a necessary addition for any scholar working in this field. NOTTINGHAM MEDIEVAL STUDIES Editors: Janet Burton, Bjoern Weiler, Philipp Schofield, Karen Stoeber The thirteenth century brought the British Isles into ever closer contact with one another, and with medieval Europe as a whole. This international dimensionforms a dominant theme of this collection: it features essays on England's relations with the papal court; the adoption of European cultural norms in Scotland; Welsh society and crusading; English landholding in Ireland; and dealings between the kings of England and Navarre. Other papers, on ritual crucifixion, concepts of office and ethcis, and the English royal itinerary, show that the thirteenth century was also a period of profound political and cultural change, witnessing the transformation of legal and economic structures [represented here by case studies of noblewomen and their burial customs; and a prolonged inheritance dispute in Laxton]. This volume testifies to the continuing vitality and [with contributors from three continents and six countries] international nature of scholarship on medieval Britain; and moves beyond the Channel to make an important contribution to the history of medieval Europes. Contributors: ROBERT STACEY, FREDERIQUE LACHAUD, STEPHEN CHURCH, CHRISTIAN HILLEN, JESSICA NELSON, MATTHEW HAMMOND, KATHRYN HURLOCK, NICHOLAS VINCENT, ADAM DAVIES, HUI LIU, EMMA CAVELL, DAVID CROOK, BETH HARTLAND

Non-intrusive Load Monitoring - Theory, Technologies and Applications (Hardcover, 1st ed. 2020): Hui Liu Non-intrusive Load Monitoring - Theory, Technologies and Applications (Hardcover, 1st ed. 2020)
Hui Liu
R2,680 Discovery Miles 26 800 Ships in 18 - 22 working days

Focusing on non-intrusive load monitoring techniques in the area of smart grids and smart buildings, this book presents a thorough introduction to related basic principles, while also proposing improvements. As the basis of demand-side energy management, the non-intrusive load monitoring techniques are highly promising in terms of their energy-saving and carbon emission reduction potential. The book is structured clearly and written concisely. It introduces each aspect of these techniques with a number of examples, helping readers to understand and use the corresponding results. It provides latest strengths on the non-intrusive load monitoring techniques for engineers and managers of relevant departments. It also offers extensive information and a source of inspiration for researchers and students, while outlining future research directions.

Packaging of High Power Semiconductor Lasers (Hardcover, 2015 ed.): Xingsheng Liu, Wei Zhao, Lingling Xiong, Hui Liu Packaging of High Power Semiconductor Lasers (Hardcover, 2015 ed.)
Xingsheng Liu, Wei Zhao, Lingling Xiong, Hui Liu
R4,657 Discovery Miles 46 570 Ships in 10 - 15 working days

This book introduces high power semiconductor laser packaging design. The challenges of the design and various packaging and testing techniques are detailed by the authors. New technologies and current applications are described in detail.

Smart Device Recognition - Ubiquitous Electric Internet of Things (Hardcover, 1st ed. 2021): Hui Liu, Cheng Ming Yu, Haiping Wu Smart Device Recognition - Ubiquitous Electric Internet of Things (Hardcover, 1st ed. 2021)
Hui Liu, Cheng Ming Yu, Haiping Wu
R4,271 Discovery Miles 42 710 Ships in 18 - 22 working days

The book is the first international reference on the field of smart device recognition and Ubiquitous Electric Internet of Things (UEIOT). It presents a range of state-of-the-art key methods and applications for smart device recognition. In future smart environments, obtaining energy consumption information for identifying every device is an effective approach to guarantee the energy efficiency of smart industrial systems. Such as, the Ubiquitous Electric Internet of Things (UEIOT) technology represents one of the most effective measures for electricity and energy management and has attracted considerable attention from scientists and engineers around the world. The realization of smart device recognition in the UEIOT framework has become the core and basis of UEIOT's success. The device smart recognition can help governments and managers to distribute energy and power better, and help device manufacturers to improve their products regarding smart energy conservation. Accordingly, in the future smart industry, implementing smart device recognition is desired and very important. In the book, several methods, strategies, and experiments for achieving smart device recognition are presented in details. As the first monograph in the field of smart device recognition, the book can provide beneficial reference for students, engineers, scientists, and managers in the fields of power, energy, electromechanical devices, smart cities, artificial intelligence, etc.

Statistical Genomics - Linkage, Mapping, and QTL Analysis (Paperback): Ben Hui Liu Statistical Genomics - Linkage, Mapping, and QTL Analysis (Paperback)
Ben Hui Liu
R1,973 Discovery Miles 19 730 Ships in 10 - 15 working days

Genomics, the mapping of the entire genetic complement of an organism, is the new frontier in biology. This handbook on the statistical issues of genomics covers current methods and the tried-and-true classical approaches.

Flood Prevention and Drought Relief in Mekong River Basin (Hardcover, 1st ed. 2020): Hui Liu Flood Prevention and Drought Relief in Mekong River Basin (Hardcover, 1st ed. 2020)
Hui Liu
R2,654 Discovery Miles 26 540 Ships in 18 - 22 working days

This book provides an overview of flood and drought in the Lower Mekong Basin, reviews the characteristics of flood and drought, and details structural and non-structural measures for flood and drought mitigation employed in the basin countries, as well as their flood and drought mitigation capacity. Given its scope, the book offers a valuable resource for researchers and engineers in the field of transboundary rivers, especially those with an interest in the Lower Mekong River.

Smart Device Recognition - Ubiquitous Electric Internet of Things (Paperback, 1st ed. 2021): Hui Liu, Cheng Ming Yu, Haiping Wu Smart Device Recognition - Ubiquitous Electric Internet of Things (Paperback, 1st ed. 2021)
Hui Liu, Cheng Ming Yu, Haiping Wu
R4,243 Discovery Miles 42 430 Ships in 18 - 22 working days

The book is the first international reference on the field of smart device recognition and Ubiquitous Electric Internet of Things (UEIOT). It presents a range of state-of-the-art key methods and applications for smart device recognition. In future smart environments, obtaining energy consumption information for identifying every device is an effective approach to guarantee the energy efficiency of smart industrial systems. Such as, the Ubiquitous Electric Internet of Things (UEIOT) technology represents one of the most effective measures for electricity and energy management and has attracted considerable attention from scientists and engineers around the world. The realization of smart device recognition in the UEIOT framework has become the core and basis of UEIOT's success. The device smart recognition can help governments and managers to distribute energy and power better, and help device manufacturers to improve their products regarding smart energy conservation. Accordingly, in the future smart industry, implementing smart device recognition is desired and very important. In the book, several methods, strategies, and experiments for achieving smart device recognition are presented in details. As the first monograph in the field of smart device recognition, the book can provide beneficial reference for students, engineers, scientists, and managers in the fields of power, energy, electromechanical devices, smart cities, artificial intelligence, etc.

Flood Prevention and Drought Relief in Mekong River Basin (Paperback, 1st ed. 2020): Hui Liu Flood Prevention and Drought Relief in Mekong River Basin (Paperback, 1st ed. 2020)
Hui Liu
R2,625 Discovery Miles 26 250 Ships in 18 - 22 working days

This book provides an overview of flood and drought in the Lower Mekong Basin, reviews the characteristics of flood and drought, and details structural and non-structural measures for flood and drought mitigation employed in the basin countries, as well as their flood and drought mitigation capacity. Given its scope, the book offers a valuable resource for researchers and engineers in the field of transboundary rivers, especially those with an interest in the Lower Mekong River.

Non-intrusive Load Monitoring - Theory, Technologies and Applications (Paperback, 1st ed. 2020): Hui Liu Non-intrusive Load Monitoring - Theory, Technologies and Applications (Paperback, 1st ed. 2020)
Hui Liu
R2,653 Discovery Miles 26 530 Ships in 18 - 22 working days

Focusing on non-intrusive load monitoring techniques in the area of smart grids and smart buildings, this book presents a thorough introduction to related basic principles, while also proposing improvements. As the basis of demand-side energy management, the non-intrusive load monitoring techniques are highly promising in terms of their energy-saving and carbon emission reduction potential. The book is structured clearly and written concisely. It introduces each aspect of these techniques with a number of examples, helping readers to understand and use the corresponding results. It provides latest strengths on the non-intrusive load monitoring techniques for engineers and managers of relevant departments. It also offers extensive information and a source of inspiration for researchers and students, while outlining future research directions.

Marriage and Health - The Well-Being of Same-Sex Couples (Hardcover): Hui Liu, Corinne Reczek, Lindsey Wilkinson Marriage and Health - The Well-Being of Same-Sex Couples (Hardcover)
Hui Liu, Corinne Reczek, Lindsey Wilkinson; Contributions by Hui Liu, Corinne Reczek, …
R3,094 Discovery Miles 30 940 Ships in 10 - 15 working days
Cultural Dilemmas During Transitions - East Central Europe Versus Taiwan (Paperback): Ying-hsiung Chou, Tien-en Kao, Yu-cheng... Cultural Dilemmas During Transitions - East Central Europe Versus Taiwan (Paperback)
Ying-hsiung Chou, Tien-en Kao, Yu-cheng Lee, Hsien-hao Liao, Cheng-hung Lin, …
R891 Discovery Miles 8 910 Ships in 10 - 15 working days

Taiwan and Poland are similarly plagued in the '90s with the inroads of massive commercialism amidst diminishing cultural resources. And along with newly gained autonomy and cultural awakening, national identity has become a pressing issue. A conference co-sponsored by National Science Council, Taiwan, and Polish Academy of Sciences, Warsaw, Oct. 15-17, 2000. The contributions address the issues of localization and/or globalization in the age of transitions in Taiwan, Poland and its neighboring countries (Czech, Lithuania and Latvia). In terms of cultural dilemmas and transitions, globalization, religion, and arts and literature, Taiwan and Eastern Europe clearly have something significant in common.

Marriage and Health - The Well-Being of Same-Sex Couples (Paperback): Hui Liu, Corinne Reczek, Lindsey Wilkinson Marriage and Health - The Well-Being of Same-Sex Couples (Paperback)
Hui Liu, Corinne Reczek, Lindsey Wilkinson; Contributions by Hui Liu, Corinne Reczek, …
R919 Discovery Miles 9 190 Ships in 10 - 15 working days
Setting Standards for Industry - Comparing the Emerging Chinese Standardization System and the Current US System (Paperback):... Setting Standards for Industry - Comparing the Emerging Chinese Standardization System and the Current US System (Paperback)
Hui Liu, Carl F. Cargill
R221 R204 Discovery Miles 2 040 Save R17 (8%) Ships in 18 - 22 working days
Ablauf eines Initial Public Offering an einer deutschen Boerse und die Rolle des Abschlussprufers (German, Paperback): Yu-Hui... Ablauf eines Initial Public Offering an einer deutschen Boerse und die Rolle des Abschlussprufers (German, Paperback)
Yu-Hui Liu
R1,331 Discovery Miles 13 310 Ships in 18 - 22 working days

Das Initial Public Offering (IPO), d. h. die Erstemission von Aktien im Rahmen eines Borsengangs, ist ein komplexer und zeitaufwendiger Prozess, der nicht immer erfolgreich verlauft. Ein Beispiel dafur ist der gescheiterte Borsengang der Evonik Industries AG im Juni 2012. Die Komplexitat ist zum einen bedingt durch die hohe Anzahl der Massnahmen, die fur ein erfolgreiches IPO unerlasslich sind und zum anderen durch das Zusammenwirken verschiedener Akteure, deren Kooperation entsprechend koordiniert werden muss. Als einer der beteiligten Akteure ist der Abschluss- bzw. Wirtschaftsprufer zu nennen, der an der Uberprufung der Borsenreife, an der Due Diligence und an der Erstellung des Wertpapierprospekts beteiligt ist. Zu seinem Aufgabenbereich kann des Weiteren die Durchfuhrung einer Unternehmensbewertung im Rahmen der Emissionspreisbestimmung gehoren. Mithin ist der Abschlussprufer ein wesentlicher Partner des Borsenaspiranten. Der Untersuchungsgegenstand der vorliegenden Arbeit liegt in den einzelnen Massnahmen des IPO-Prozesses, wobei insbesondere die jeweiligen Funktionen des Wirtschaftsprufers in den Blick genommen werden. In Kapitel 2 werden zunachst die konzeptionellen Massnahmen eines IPO diskutiert. Kapitel 3 widmet sich den verschiedenen Schwerpunkten der Due Diligence, die fur einen Borsengang relevant sind. Sodann werden in Kapitel 4 die zu erstellenden Dokumente fur die Borseneinfuhrung erlautert. Im Mittelpunkt steht dabei der Wertpapierprospekt. Die Bestimmung des Emissionspreises wird in Kapitel 5 erortert. In diesem Zusammenhang wird auch das Phanomen des Underpricing erlautert. Abschliessend wird in Kapitel 6 ein Fazit gezo

Ablauf eines Initial Public Offering an einer deutschen Boerse und die Rolle des Abschlussprufers (German, Paperback): Yu-Hui... Ablauf eines Initial Public Offering an einer deutschen Boerse und die Rolle des Abschlussprufers (German, Paperback)
Yu-Hui Liu
R1,388 Discovery Miles 13 880 Ships in 18 - 22 working days

Masterarbeit aus dem Jahr 2012 im Fachbereich BWL - Bank, Borse, Versicherung, Note: 1,3, Universitat Duisburg-Essen (Mercator School of Management), Sprache: Deutsch, Abstract: Das Initial Public Offering (IPO), d. h. die Erstemission von Aktien im Rahmen eines Borsengangs, ist ein komplexer und zeitaufwendiger Prozess, der nicht immer erfolgreich verlauft. Ein Beispiel dafur ist der gescheiterte Borsengang der Evonik Industries AG im Juni 2012. Die Komplexitat ist zum einen bedingt durch die hohe Anzahl der Massnahmen, die fur ein erfolgreiches IPO unerlasslich sind und zum anderen durch das Zusammenwirken verschiedener Akteure, deren Kooperation entsprechend koordiniert werden muss. Als einer der beteiligten Akteure ist der Abschluss- bzw. Wirtschaftsprufer zu nennen, der an der Uberprufung der Borsenreife, an der Due Diligence und an der Erstellung des Wertpapierprospekts beteiligt ist. Zu seinem Aufgabenbereich kann des Weiteren die Durchfuhrung einer Unternehmensbewertung in Rahmen der Emissionspreisbestimmung gehoren. Mithin ist der Abschlussprufer ein wesentlicher Partner des Borsenaspiranten. Der Untersuchungsgegenstand der vorliegenden Arbeit sind die einzelnen Massnahmen des IPO-Prozesses; dabei werden insbesondere die jeweiligen Funktionen des Wirtschaftsprufers in den Blick genommen. In Kapitel 2 werden zunachst die konzeptionellen Massnahmen eines IPO diskutiert. Kapitel 3 widmet sich den verschiedenen Schwerpunkten der Due Diligence, die fur einen Borsengang relevant sind. Sodann werden in Kapitel 4 die zu erstellenden Dokumente fur die Borseneinfuhrung erlautert. Im Mittelpunkt steht dabei der Wertpapierprospekt. Die Bestimmung des Emissionspreises wird in Kapitel 5 erortert. In diesem Zusammenhang wird auch das Phanomen des Underpricing erlautert. Abschliessend wird in Kapitel 6 ein Fazit gezo

Der "Unbundling?Abschluss nach  6b EnWG (German, Paperback): Yu-Hui Liu Der "Unbundling?Abschluss nach 6b EnWG (German, Paperback)
Yu-Hui Liu
R843 Discovery Miles 8 430 Ships in 18 - 22 working days

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universitat Duisburg-Essen (Mercator School of Management), Sprache: Deutsch, Abstract: Mit dem Zweiten Gesetz zur Neuregelung des Energiewirtschaftsrechts, das am 13.07.2005 in Kraft getreten ist, wurde das Energiewirtschaftsgesetz (EnWG) umfassend reformiert. In diesem Zusammenhang wurden insbesondere die Vorschriften zur Entflechtung (Unbundling) neu gestaltet. Diese Vorschriften sind vornehmlich an sog. vertikal integrierte Energieversorgungsunternehmen gerichtet, die auf dem Energiemarkt haufig eine Monopolstellung aufweisen und wettbewerbshemmend agieren. Um Intransparenz, Diskriminierung und Quersubventionierung zu vermeiden, mussen solche Energieversorgungsunternehmen (EVU) grundsatzlich informatorische, buchhalterische, rechtliche, operationelle sowie eigentumsrechtliche Entflechtungsmassnahmen umsetzen. Diese Massnahmen bewirken eine weitgehende Unabhangigkeit des Netzbetriebs gegenuber den ubrigen Wertschopfungsstufen der Energieversorgung wie der Elektrizitatserzeugung, der Gasgewinnung oder dem Energievertrieb. Die vorliegende Arbeit widmet sich ausschliesslich der buchhalterischen Entflechtung bzw. der Entflechtung in der Rechnungslegung, indem die einschlagige Vorschrift des 6b EnWG diskutiert wird. Zu diesem Zweck wird in Kapitel 2 zunachst erortert, welche Verpflichtungen EVU hinsichtlich der externen Rechnungslegung zu erfullen haben. Neben der Aufstellung werden hier auch Prufung und Offenlegung des Jahresabschlusses thematisiert. Sodann wird in Kapitel 3 die interne Rechnungslegung von EVU gemass 6b Abs. 3 EnWG untersucht. Diese Vorschrift bildet die eigentliche Rechtsgrundlage fur die buchhalterische Entflechtung und fur die Aufstellung des Unbundling-Abschlusses." Abschliessend wird in Kapitel 4 ein Fazit gez

Unternehmensbewertung zur Vorbereitung einer Umstrukturierung (German, Paperback): Yu-Hui Liu Unternehmensbewertung zur Vorbereitung einer Umstrukturierung (German, Paperback)
Yu-Hui Liu
R933 Discovery Miles 9 330 Ships in 18 - 22 working days

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Investition und Finanzierung, Note: 1,0, Universitat Duisburg-Essen (Mercator School of Management), Sprache: Deutsch, Abstract: Im Rahmen von Unternehmensumstrukturierungen - insbesondere bei sog. Mergers & Acquisitions - ist haufig die Durchfuhrung einer Unternehmensbewertung notwendig. Der ermittelte Unternehmenswert dient z. B. als Ausgangsgrundlage fur Preisverhandlungen bei Unternehmenskaufen. Das Ergebnis kann jedoch in Abhangigkeit von den getroffenen Annahmen und dem angewandten Bewertungsverfahren stark variieren. Laut einer empirischen Untersuchung von Lorenz wird das aus dem angelsachsischen Raum stammende Discounted Cash Flow-Verfahren (DCF-Verfahren) in der Auspragung des Weighted Average Cost of Capital-Ansatzes (WACC-Ansatz) in der Praxis am haufigsten angewandt. Dieses Verfahren wird auch vom Berufstand der Wirtschaftsprufer anerkannt, dessen Mitglieder im Rahmen von Umstrukturierungen haufig als Gutachter oder Berater tatig werden. Dabei sind die Wirtschaftsprufer verpflichtet, die Grundsatze zur Durchfuhrung von Unternehmensbewertungen (IDW S 1) zu beachten. Dieser vom IDW herausgegebene Standard besitzt jedoch nicht nur fur den Berufstand der Wirtschaftsprufer, sondern auch fur die Unternehmensbewertungspraxis in Deutschland insgesamt eine grundlegende Bedeutung. Die vorliegende Arbeit untersucht, welche Annahmen getroffen und welche Besonderheiten beachtet werden sollten, um im Rahmen einer Umstrukturierung den Unternehmenswert optimal zu ermitteln. Neben der allgemeinen Bewertungstheorie wird insbesondere der IDW S 1 als Grundlage herangezogen. Zu diesem Zweck wird in Kapitel 2 zunachst der Zusammenhang zwischen Umstrukturierung und Unternehmensbewertung geklart. Zudem wird der Begriff des Unternehmenswerts erortert. In diesem Kapitel werden auch die gangigsten Bewertungsverfahren vorgestellt. Sodann werden in Kapitel 3 die DCF-Verfahren im Hinblick auf ihre praktische Relevanz diskutier

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