Das Buch stellt erfolgswirksame Abläufe und Vorgehensweisen zur Aufstellung einer Cashflow Rechnung im Einzelabschluss systematisch dar. Dabei werden sowohl die Grundlagen als auch besondere fachliche Herausforderungen angesprochen, welche sich vor allem in der betrieblichen Praxis stellen und häufig zu Fehldarstellungen führen können. ​Das Buch hat den Anspruch eine systematische, gut nachvollziehbare Vorgehensweise darzustellen, welche konsequent auf der Buchhaltungslogik aufbaut. Ausgehend von einfachen Fallbeispielen zieht sich die präsentierte Vorgehensweise bis zum komplexen Anwendungsfall in der betrieblichen Praxis durch. Somit können sowohl Praktiker die Grundlagen auffrischen als auch Studierende das Buch in ihrer beruflichen Praxis einsetzen. Alle relevanten gesetzlichen Vorgaben in Deutschland, Österreich und der Schweiz werden berücksichtigt. Darüber hinaus werden auch nationale Rechnungslegungsstandards dieser Länder und internationale Standards der Rechnungslegung (IFRS) herangezogen.

This volume has been curated from two sources:  presentations from the Conference on Rings and Polynomials, Technische Universität Graz, Graz, Austria, July 19 –24, 2021, and papers intended for presentation at the Fourth International Meeting on Integer-valued Polynomials and Related Topics, CIRM, Luminy, France, which was cancelled due to the pandemic. The collection ranges widely over the algebraic, number theoretic and topological aspects of rings, algebras and polynomials. Two areas of particular note are topological methods in ring theory, and integer valued polynomials. The book is dedicated to the memory of Paul-Jean Cahen, a coauthor or research collaborator with some of the conference participants and a friend to many of the others. This collection contains a memorial article about Paul-Jean Cahen, written by his longtime research collaborator and coauthor Jean-Luc Chabert.  

Featuring presentations from the Fourth International Conference on Commutative Algebra held in Fez, Morocco, this reference presents trends in the growing area of commutative algebra. With contributions from nearly 50 internationally renowned researchers, the book emphasizes innovative applications and connections to algebraic number theory, geometry, and homological and computational algebra. Presenting challenging problems of contemporary interest, discussions include linear Diophantine equations, going-down and going-up properties, and graded modules and analytic spread. They also cover algebroid curves and chain conditions, ideals and modules, and integral independence.

Presents the proceedings of the Second International Conference on Commutative Ring Theory in Fes, Morocco. The text details developments in commutative algebra, highlighting the theory of rings and ideals. It explores commutative algebra's connections with and applications to topological algebra and algebraic geometry.

Featuring presentations from the Fourth International Conference on Commutative Algebra held in Fez, Morocco, this reference presents trends in the growing area of commutative algebra. With contributions from nearly 50 internationally renowned researchers, the book emphasizes innovative applications and connections to algebraic number theory, geometry, and homological and computational algebra. Presenting challenging problems of contemporary interest, discussions include linear Diophantine equations, going-down and going-up properties, and graded modules and analytic spread. They also cover algebroid curves and chain conditions, ideals and modules, and integral independence.

Occasioned by the international conference "Rings and Factorizations" held in February 2018 at University of Graz, Austria, this volume represents a wide range of research trends in the theory of commutative and non-commutative rings and their modules, including multiplicative ideal theory, Dedekind and Krull rings and their generalizations, rings of integer valued-polynomials, topological aspects of ring theory, factorization theory in rings and semigroups and direct-sum decompositions of modules. The volume will be of interest to researchers seeking to extend or utilize work in these areas as well as graduate students wishing to find entryways into active areas of current research in algebra. A novel aspect of the volume is an emphasis on how diverse types of algebraic structures and contexts (rings, modules, semigroups, categories) may be treated with overlapping and reinforcing approaches.

Occasioned by the international conference "Rings and Factorizations" held in February 2018 at University of Graz, Austria, this volume represents a wide range of research trends in the theory of commutative and non-commutative rings and their modules, including multiplicative ideal theory, Dedekind and Krull rings and their generalizations, rings of integer valued-polynomials, topological aspects of ring theory, factorization theory in rings and semigroups and direct-sum decompositions of modules. The volume will be of interest to researchers seeking to extend or utilize work in these areas as well as graduate students wishing to find entryways into active areas of current research in algebra. A novel aspect of the volume is an emphasis on how diverse types of algebraic structures and contexts (rings, modules, semigroups, categories) may be treated with overlapping and reinforcing approaches.

This volume presents a collection of articles highlighting recent developments in commutative algebra and related non-commutative generalizations. It also includes an extensive bibliography and lists a substantial number of open problems that point to future directions of research in the represented subfields. The contributions cover areas in commutative algebra that have flourished in the last few decades and are not yet well represented in book form. Highlighted topics and research methods include Noetherian and non-Noetherian ring theory, module theory and integer-valued polynomials along with connections to algebraic number theory, algebraic geometry, topology and homological algebra. Most of the eighteen contributions are authored by attendees of the two conferences in commutative algebra that were held in the summer of 2016: "Recent Advances in Commutative Ring and Module Theory," Bressanone, Italy; "Conference on Rings and Polynomials" Graz, Austria. There is also a small collection of invited articles authored by experts in the area who could not attend either of the conferences. Following the model of the talks given at these conferences, the volume contains a number of comprehensive survey papers along with related research articles featuring recent results that have not yet been published elsewhere.

This book consists of both expository and research articles solicited from speakers at the conference entitled "Arithmetic and Ideal Theory of Rings and Semigroups," held September 22-26, 2014 at the University of Graz, Graz, Austria. It reflects recent trends in multiplicative ideal theory and factorization theory, and brings together for the first time in one volume both commutative and non-commutative perspectives on these areas, which have their roots in number theory, commutative algebra, and algebraic geometry. Topics discussed include topological aspects in ring theory, Prufer domains of integer-valued polynomials and their monadic submonoids, and semigroup algebras. It will be of interest to practitioners of mathematics and computer science, and researchers in multiplicative ideal theory, factorization theory, number theory, and algebraic geometry.

This volume presents a collection of articles highlighting recent developments in commutative algebra and related non-commutative generalizations. It also includes an extensive bibliography and lists a substantial number of open problems that point to future directions of research in the represented subfields. The contributions cover areas in commutative algebra that have flourished in the last few decades and are not yet well represented in book form. Highlighted topics and research methods include Noetherian and non-Noetherian ring theory, module theory and integer-valued polynomials along with connections to algebraic number theory, algebraic geometry, topology and homological algebra. Most of the eighteen contributions are authored by attendees of the two conferences in commutative algebra that were held in the summer of 2016: "Recent Advances in Commutative Ring and Module Theory," Bressanone, Italy; "Conference on Rings and Polynomials" Graz, Austria. There is also a small collection of invited articles authored by experts in the area who could not attend either of the conferences. Following the model of the talks given at these conferences, the volume contains a number of comprehensive survey papers along with related research articles featuring recent results that have not yet been published elsewhere.

This volume presents a multi-dimensional collection of articles highlighting recent developments in commutative algebra. It also includes an extensive bibliography and lists a substantial number of open problems that point to future directions of research in the represented subfields. The contributions cover areas in commutative algebra that have flourished in the last few decades and are not yet well represented in book form. Highlighted topics and research methods include Noetherian and non- Noetherian ring theory as well as integer-valued polynomials and functions. Specific topics include: * Homological dimensions of Prufer-like rings * Quasi complete rings * Total graphs of rings * Properties of prime ideals over various rings * Bases for integer-valued polynomials * Boolean subrings * The portable property of domains * Probabilistic topics in Intn(D) * Closure operations in Zariski-Riemann spaces of valuation domains * Stability of domains * Non-Noetherian grade * Homotopy in integer-valued polynomials * Localizations of global properties of rings * Topics in integral closure * Monoids and submonoids of domains The book includes twenty articles written by many of the most prominent researchers in the field. Most contributions are authored by attendees of the conference in commutative algebra held at the Graz University of Technology in December 2012. There is also a small collection of invited articles authored by those who did not attend the conference. Following the model of the Graz conference, the volume contains a number of comprehensive survey articles along with related research articles featuring recent results that have not yet been published elsewhere.

This book consists of both expository and research articles solicited from speakers at the conference entitled "Arithmetic and Ideal Theory of Rings and Semigroups," held September 22-26, 2014 at the University of Graz, Graz, Austria. It reflects recent trends in multiplicative ideal theory and factorization theory, and brings together for the first time in one volume both commutative and non-commutative perspectives on these areas, which have their roots in number theory, commutative algebra, and algebraic geometry. Topics discussed include topological aspects in ring theory, Prufer domains of integer-valued polynomials and their monadic submonoids, and semigroup algebras. It will be of interest to practitioners of mathematics and computer science, and researchers in multiplicative ideal theory, factorization theory, number theory, and algebraic geometry.

Commutative algebra is a rapidly growing subject that is developing in many different directions. This volume presents several of the most recent results from various areas related to both Noetherian and non-Noetherian commutative algebra. This volume contains a collection of invited survey articles by some of the leading experts in the field. The authors of these chapters have been carefully selected for their important contributions to an area of commutative-algebraic research. Some topics presented in the volume include: generalizations of cyclic modules, zero divisor graphs, class semigroups, forcing algebras, syzygy bundles, tight closure, Gorenstein dimensions, tensor products of algebras over fields, as well as many others. This book is intended for researchers and graduate students interested in studying the many topics related to commutative algebra.

This volume presents a multi-dimensional collection of articles highlighting recent developments in commutative algebra. It also includes an extensive bibliography and lists a substantial number of open problems that point to future directions of research in the represented subfields. The contributions cover areas in commutative algebra that have flourished in the last few decades and are not yet well represented in book form. Highlighted topics and research methods include Noetherian and non- Noetherian ring theory as well as integer-valued polynomials and functions. Specific topics include: * Homological dimensions of Prufer-like rings * Quasi complete rings * Total graphs of rings * Properties of prime ideals over various rings * Bases for integer-valued polynomials * Boolean subrings * The portable property of domains * Probabilistic topics in Intn(D) * Closure operations in Zariski-Riemann spaces of valuation domains * Stability of domains * Non-Noetherian grade * Homotopy in integer-valued polynomials * Localizations of global properties of rings * Topics in integral closure * Monoids and submonoids of domains The book includes twenty articles written by many of the most prominent researchers in the field. Most contributions are authored by attendees of the conference in commutative algebra held at the Graz University of Technology in December 2012. There is also a small collection of invited articles authored by those who did not attend the conference. Following the model of the Graz conference, the volume contains a number of comprehensive survey articles along with related research articles featuring recent results that have not yet been published elsewhere.

Commutative algebra is a rapidly growing subject that is developing in many different directions. This volume presents several of the most recent results from various areas related to both Noetherian and non-Noetherian commutative algebra. This volume contains a collection of invited survey articles by some of the leading experts in the field. The authors of these chapters have been carefully selected for their important contributions to an area of commutative-algebraic research. Some topics presented in the volume include: generalizations of cyclic modules, zero divisor graphs, class semigroups, forcing algebras, syzygy bundles, tight closure, Gorenstein dimensions, tensor products of algebras over fields, as well as many others. This book is intended for researchers and graduate students interested in studying the many topics related to commutative algebra.

This volume contains selected refereed papers based on lectures presented at the a ~Fifth International Fez Conference on Commutative Algebra and Applicationsa (TM) that was held in Fez, Morocco in June 2008. The volume represents new trends and areas of classical research within the field, with contributions from many different countries. In addition, the volume has as a special focus the research and influence of Alain Bouvier on commutative algebra over the past thirty years.