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European Energy Futures 2030 - Technology and Social Visions from the European Energy Delphi Survey (Hardcover, 2007 ed.):... European Energy Futures 2030 - Technology and Social Visions from the European Energy Delphi Survey (Hardcover, 2007 ed.)
Timon Wehnert, Juan Pedro Lopez Araguas, Oliviero Bernardini, Lukasz Jaworski, Birte Holst Jorgensen, …
R4,499 Discovery Miles 44 990 Ships in 10 - 15 working days

This book summarizes the results of an international research project; the first Europe-wide Delphi study on future developments in the energy sector (EurEnDel). Nearly 700 energy experts from 48 countries participated in this two-round, web-based Delphi exercise. With a time horizon of 2030, this expert survey not only provides a useful perspective on long-term developments of energy technologies, but also evaluates these technologies against different sets of social values or "visions."

Eco-service Development - Reinventing Supply and Demand in the European Union (Hardcover): Siegfried Behrendt, Christine Jasch,... Eco-service Development - Reinventing Supply and Demand in the European Union (Hardcover)
Siegfried Behrendt, Christine Jasch, Jaap Kortman, Gabriele Hrauda, Ralf Pfitzner, …
R1,989 Discovery Miles 19 890 Ships in 12 - 19 working days

Sustainable development will not be possible without fundamental improvements in resource productivity and energy efficiency, the adaptation of material flows into natural cycles as well as a radical change in production and consumption patterns. In essence, what is required is not only an ecological approach to product design but also new marketing and consumption patterns for products that can satisfy our needs in a more environmentally sound way.In recent years there has been growing interest in the possibilities of eco-services to achieve some of these aims. Ecologically oriented leasing, renting, pooling and sharing, where the emphasis is placed on the sale of a product's use rather than on the product itself, offer great possibilities for innovation and environmental impact reduction. At the same time, there are opportunities to create new commercial enterprises, produce added value to production and distribution functions, and therefore create jobs. Up until now, however, there has been little research about the state of the art in eco-services, how new services can be developed, what the attitudes of consumers are to services rather than products and what the consequences of such a structural adjustment would be for firms. Eco-service Development addresses this lack of research, first by providing a comprehensive inventory and analysis of current eco-services in four European countries: Germany, Austria, the Netherlands and Spain. It then systematically explores the options open to market participants, the potential for environmental impact reduction, potential barriers to eco-services (such as consumer and producer resistance) and, finally, with what political and legal instruments ecologically oriented services can best be promoted. The book analyzes eight consumer sectors - washing, cleaning, cooking, entertainment, gardening, do-it-yourself, mobility and leisure time - from the point of view of both supply and demand and highlights the optimization potential and development perspectives for commercial new use eco-service concepts. This book is the most comprehensive analysis yet published of how eco-services are being implemented and how they could best be encouraged and contains valuable lessons for policy-makers, interested businesses and all those in the academic community searching for ways to dematerialize the economy.

Numerical Treatment of Eigenvalue Problems Vol. 5 / Numerische Behandlung von Eigenwertaufgaben Band 5 - Workshop in... Numerical Treatment of Eigenvalue Problems Vol. 5 / Numerische Behandlung von Eigenwertaufgaben Band 5 - Workshop in Oberwolfach, February 25 - March 3, 1990 / Tagung in Oberwolfach, 25. Februar - 3. Marz 1990 (Paperback, Softcover reprint of the original 1st ed. 1991)
Albrecht, Collatz, Hagedorn, Velte
R1,520 Discovery Miles 15 200 Ships in 10 - 15 working days
European Energy Futures 2030 - Technology and Social Visions from the European Energy Delphi Survey (Paperback, Softcover... European Energy Futures 2030 - Technology and Social Visions from the European Energy Delphi Survey (Paperback, Softcover reprint of hardcover 1st ed. 2007)
Timon Wehnert, Juan Pedro Lopez Araguas, Oliviero Bernardini, Lukasz Jaworski, Birte Holst Jorgensen, …
R4,348 Discovery Miles 43 480 Ships in 10 - 15 working days

This book summarizes the results of an international research project; the first Europe-wide Delphi study on future developments in the energy sector (EurEnDel). Nearly 700 energy experts from 48 countries participated in this two-round, web-based Delphi exercise. With a time horizon of 2030, this expert survey not only provides a useful perspective on long-term developments of energy technologies, but also evaluates these technologies against different sets of social values or "visions."

Numerical Treatment of Eigenvalue Problems Vol. 3 / Numerische Behandlung Von Eigenwertaufgaben Band 3 - Workshop in... Numerical Treatment of Eigenvalue Problems Vol. 3 / Numerische Behandlung Von Eigenwertaufgaben Band 3 - Workshop in Oberwolfach, June 12-18, 1983 / Tagung in Oberwolfach, 12.-18. Juni 1983 (German, Paperback, Softcover Reprint of the Original 1st 1984 ed.)
Albrecht, Collatz, Velte
R1,870 Discovery Miles 18 700 Ships in 10 - 15 working days
Die Werkwiedergabe Im Web 2.0 - Reformbedarf Des Urheberrechtlichen OEffentlichkeitsbegriffs (German, Paperback, 2011 ed.):... Die Werkwiedergabe Im Web 2.0 - Reformbedarf Des Urheberrechtlichen OEffentlichkeitsbegriffs (German, Paperback, 2011 ed.)
Gregor Voeltz
R1,747 Discovery Miles 17 470 Ships in 10 - 15 working days

Gregor Voeltz betrachtet das Web 2.0 aus technischer, kultureller und oekonomischer Sicht und unterzieht die hier spezifisch auftretenden Nutzungshandlungen einer urheberrechtlichen Analyse nach deutschem und US-amerikanischem Recht.

Frauen Und Medien - Eine Synopse Der Deutschen Forschung (German, Paperback, 1995 ed.): Romy Froehlich Frauen Und Medien - Eine Synopse Der Deutschen Forschung (German, Paperback, 1995 ed.)
Romy Froehlich; Contributions by Jutta Velte; Christina Holtz-Bacha
R1,754 Discovery Miles 17 540 Ships in 10 - 15 working days

Die Massenmedien haben einen entscheidenden Anteil an der sozialen Konstruktion des Geschlechterverhaltnisses. Was den Themenbereich "Frauen und Medien" angeht, hat die Forschung bereits zahlreiche Befunde vorzuweisen. Dieses Buch zieht Bilanz fur die Bundesrepublik Deutschland und bietet neue Daten zu folgenden Fragen: Welche Bilder von Frauen liefern die Massenmedien heute? Welche Rolle spielen Frauen bei der Produktion von Medienangeboten? Wie stellt sich ihre berufliche Situation im Journalismus dar, und was haben Gleichstellungsmassnahmen bisher gebracht? Welchen Anteil haben Frauen an der Ausbildung fur Kommunikationsberufe? Wie sieht die Struktur des Medienangebots aus, das sich speziell an Frauen richtet? Wie gehen Frauen mit den Medien und ihren Inhalten um, und welche Konsequenzen ergeben sich fur die Medienwirkungen? Welche Schlussfolgerungen lassen sich aus den bisherigen Erkenntnissen fur die weitere Forschung und die berufliche Praxis ziehen?
"(...) Wer uber Frauen und Medien reden will, der findet hier die wichtigsten Argumente auf einen Blick."
FAZ, 24. Mai 1996"

Direkte Methoden Der Variationsrechnung - Eine Einfuhrung Unter Berucksichtigung Von Randwertaufgaben Bei Partiellen... Direkte Methoden Der Variationsrechnung - Eine Einfuhrung Unter Berucksichtigung Von Randwertaufgaben Bei Partiellen Differentialgleichungen (German, Paperback, 1976 ed.)
Waldemar Velte
R1,602 Discovery Miles 16 020 Ships in 10 - 15 working days

Die Methoden der Variationsrechnung stellen ein wichtiges Hilfsmittel zur Behandlung von Randwertaufgaben dar, soweit sie auf ein Extremalproblem zuruckgeflihrt werden koennen. Bei einer grossen Klasse von Randwertaufgaben der Kontinuumsmechanik und der mathematischen Physik ist dies der Fall. Dort handelt es sich in erster Linie um Randwertaufgaben rur partielle Differentialgleichungen, und diese haben wir auch als Anwendungsbeispiele speziell im Auge. Die Methoden der Variationsrechnung sind in zweierlei Hinsicht von Bedeutung. Zum einen lassen sich mit ihrer Hilfe im Sinne der "direkten Methode der Variationsrech- nung" (C 0 u r a n und t H i I b e r [I], t Band 2) konstruktive Existenzbeweise rur die Loesung des Problems gewinnen. Man siehe hierzu etwa auch N e c a [I] s sowie Mi chi i n [I], [2]. Zum anderen lassen sich aber die konstruktiven Existenzbeweise auch zu numerischen Verfahren zur genaherten Berechnung der Loesung ausbauen. Zu den bekanntesten Variationsmethoden gehoeren im Falle linearer Randwertaufgaben die Fehlerquadratmethode, die Energiemethode (Methode von Rayleigh und Ritz), die Methode der orthogonalen Projektion sowie die Hyperkreismethode von Prager und Synge. Ziel der vorliegenden Einflihrung ist unter anderem, diese Methoden mit ihren wechselseitigen Beziehungen darzustellen.

Ghosts in the Machine - Overcoming Decision-Making Bias in the Sales Cycle with Behavioral Science (Paperback): Ryan Voeltz Ghosts in the Machine - Overcoming Decision-Making Bias in the Sales Cycle with Behavioral Science (Paperback)
Ryan Voeltz
R442 R419 Discovery Miles 4 190 Save R23 (5%) Ships in 10 - 15 working days
Stoffwechsel Der Landwirtschaftlichen Nutztiere - Einschliesslich Der Ernahrung Und Des Stoffwechsels Der Fische Und Bienen... Stoffwechsel Der Landwirtschaftlichen Nutztiere - Einschliesslich Der Ernahrung Und Des Stoffwechsels Der Fische Und Bienen (German, Paperback, 1931 ed.)
Na Armbruster, Na Honcamp, Na Kirsch, Na Lehmann, Na Lintzel, …
R1,768 Discovery Miles 17 680 Ships in 10 - 15 working days

Dieser Buchtitel ist Teil des Digitalisierungsprojekts Springer Book Archives mit Publikationen, die seit den Anfangen des Verlags von 1842 erschienen sind. Der Verlag stellt mit diesem Archiv Quellen fur die historische wie auch die disziplingeschichtliche Forschung zur Verfugung, die jeweils im historischen Kontext betrachtet werden mussen. Dieser Titel erschien in der Zeit vor 1945 und wird daher in seiner zeittypischen politisch-ideologischen Ausrichtung vom Verlag nicht beworben.

8 August (Paperback): Franciszka Voeltz 8 August (Paperback)
Franciszka Voeltz; Illustrated by Corinne Teed
R306 R279 Discovery Miles 2 790 Save R27 (9%) Ships in 10 - 15 working days
Cisco A Beginner's Guide, Fifth Edition (Paperback, 5th edition): Toby Velte, Anthony Velte Cisco A Beginner's Guide, Fifth Edition (Paperback, 5th edition)
Toby Velte, Anthony Velte
R1,757 R1,466 Discovery Miles 14 660 Save R291 (17%) Ships in 10 - 15 working days

Publisher's Note: Products purchased from Third Party sellers are not guaranteed by the publisher for quality, authenticity, or access to any online entitlements included with the product.Cisco networking essentials-made easy! Get a solid foundation in Cisco products and technologies from this fully updated bestseller. Covering the latest solutions, Cisco: A Beginner's Guide, Fifth Edition shows you, step-by-step, how to design, build, and manage custom networks. Learn how to configure hardware, use IOS commands, set up wireless networks, and secure your systems. You'll also get tips on preparing for Cisco certification exams. Brand-new voice and social networking features, Cisco TelePresence, the cloud-based Cisco Unified Computing System, and more are fully covered in this practical resource. Understand Cisco networking and Internet basics Connect and configure routers and switches Work with TCP/IP, Wi-Fi, and Ethernet technologies Maintain your network through IOS and IOS XR Handle security using firewalls, Adaptive Security Appliances, SecureX, TrustSec, and other tools Virtualize hardware and migrate resources to a private cloud Manage wireless networks with Aironet and Airespace Deliver VoIP, video, and social networking services Design, administer, and tune a Cisco enterprise network Identify and repair performance issues and bottlenecks

Osterreichs Thermopylen, 1809 (English, German, Paperback): Alois Veltz, Alois Veltze Osterreichs Thermopylen, 1809 (English, German, Paperback)
Alois Veltz, Alois Veltze
R450 R416 Discovery Miles 4 160 Save R34 (8%) Ships in 10 - 15 working days

This is an EXACT reproduction of a book published before 1923. This IS NOT an OCR'd book with strange characters, introduced typographical errors, and jumbled words. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.

Cloud Computing, A Practical Approach (Paperback, Ed): Toby Velte, Anthony Velte, Robert Elsenpeter Cloud Computing, A Practical Approach (Paperback, Ed)
Toby Velte, Anthony Velte, Robert Elsenpeter
R1,104 R938 Discovery Miles 9 380 Save R166 (15%) Ships in 10 - 15 working days

Publisher's Note: Products purchased from Third Party sellers are not guaranteed by the publisher for quality, authenticity, or access to any online entitlements included with the product. "The promise of cloud computing is here. These pages provide the 'eyes wide open' insights you need to transform your business." --Christopher Crowhurst, Vice President, Strategic Technology, Thomson Reuters A Down-to-Earth Guide to Cloud Computing Cloud Computing: A Practical Approach provides a comprehensive look at the emerging paradigm of Internet-based enterprise applications and services. This accessible book offers a broad introduction to cloud computing, reviews a wide variety of currently available solutions, and discusses the cost savings and organizational and operational benefits. You'll find details on essential topics, such as hardware, platforms, standards, migration, security, and storage. You'll also learn what other organizations are doing and where they're headed with cloud computing. If your company is considering the move from a traditional network infrastructure to a cutting-edge cloud solution, you need this strategic guide. Cloud Computing: A Practical Approach covers: Costs, benefits, security issues, regulatory concerns, and limitations Service providers, including Google, Microsoft, Amazon, Yahoo, IBM, EMC/VMware, Salesforce.com, and others Hardware, infrastructure, clients, platforms, applications, services, and storage Standards, including HTTP, HTML, DHTML, XMPP, SSL, and OpenID Web services, such as REST, SOAP, and JSON Platform as a Service (PaaS), Software as a Service (SaaS), and Software plus Services (S+S) Custom application development environments, frameworks, strategies, and solutions Local clouds, thin clients, and virtualization Migration, best practices, and emerging standards

Cisco 802.11 Wireless Networking Quick Reference (Paperback): Toby Velte, Anthony Velte Cisco 802.11 Wireless Networking Quick Reference (Paperback)
Toby Velte, Anthony Velte
R885 Discovery Miles 8 850 Ships in 12 - 19 working days

Your quick-and-easy reference to 802.11 WLAN components and protocols

  • Access wireless Cisco product information, including coverage on wireless client adapters and IP phones
  • Learn the ideal configuration of access points, bridges, antennas, and routers for your specific situation
  • Integrate a Cisco solution with various wireless networking gear
  • Configure and troubleshoot access points and client devices promptly
  • Optimize, secure, and tune your WLAN by following helpful tips and hints
  • Refer to charts and tables that both network beginners and professionals can easily scan
  • Make the right decision about your organization’ s wireless network with quick leverage
Whether you are a network engineer, network administrator, business decision maker, or student, you know that wireless networking capabilities are an increasingly essential part of your purchasing and implementing decisions. You want the most out of your wireless gear, but memorizing every product and protocol is daunting when faced with a myriad of solutions and options. Now, you can turn to "Cisco 802.11 Wireless Networking Quick Reference," a time-saving tool for the office, field, or classroom lab, when you need a memory-refresher or a quick-tip guide on maximizing your wireless network. If you work on a wireless network using Cisco® technologies, keep this book within reach. Compact and convenient, this concise reference can be browsed occasionally or consulted regularly for a glance at a technical specification or that elusive command argument. Divided into three easy-to-follow sections, Part I describes and provides ways for Ciscowireless LAN (WLAN) equipment offerings to be integrated into an existing network. Part II covers how to configure access points and clients and how to set up and manage a secure wireless network. Lastly, Part III shows you how to maintain a wireless network and troubleshoot common wireless issues. Meant to be used in a hands-on capacity, this transportable guide is a practical tool when performing a variety of tasks on your wireless network. This book is part of the Networking Technology Series from Cisco Press® , which offers networking professionals valuable information for constructing efficient networks, understanding new technologies, and building successful careers.
Windows XP Professional Network Administration (Paperback): Toby Velte Windows XP Professional Network Administration (Paperback)
Toby Velte
R1,561 R1,308 Discovery Miles 13 080 Save R253 (16%) Ships in 10 - 15 working days

Get in-depth coverage of how to configure and manage the networking features and components of Windows XP Professional with this authoritative guide. You’ll find professional-level information for utilizing remote assistance, configuring the Internet Connection Firewall (ICF), monitoring network performance, and much more.

Optical Networking: A Beginner's Guide (Paperback): Robert Elsenpeter, Anthony Velte Optical Networking: A Beginner's Guide (Paperback)
Robert Elsenpeter, Anthony Velte
R1,281 R1,093 Discovery Miles 10 930 Save R188 (15%) Ships in 10 - 15 working days

Get a solid introduction to optical networking with this up-to-date guide

Get up to speed on optical networking technology--a still-emerging field of high-speed data transmission--using this clearly written introductory resource. Packed with hundreds of figures and illustrations depicting current optical network designs and concepts, this book not only thoroughly explains the basics but also puts just-learned information into a visual context. Covering everything from hardware and software products to SONET and Dense Wave Division Multiplexing (DWDM), this book explores a wide range of topics in a style that's easy to understand. And it contains details relating to optical products from leading companies including Cisco, Juniper, and Nortel. If you're looking for in-depth information on the theories behind optical networking--as well as practical details on working with the technology--this book is your ideal resource.Learn the differences between optical and electrical signals Discover how the need for high-speed optics developed Find out about leading vendors--Cisco, Juniper, Nortel, and others--and their top products Understand how optical routing and switching work Get tips and techniques for managing optical networks Maintain and tune an optical network for maximum performance Recognize the various types and capabilities of fiber cabling Get details on common security procedures and protocols

eBusiness: A Beginner's Guide (Paperback): Robert Elsenpeter, Toby Velte eBusiness: A Beginner's Guide (Paperback)
Robert Elsenpeter, Toby Velte
R1,262 R1,074 Discovery Miles 10 740 Save R188 (15%) Ships in 10 - 15 working days

Integrate e-Business into Your Commerce Plans

Get a jump on what's quickly becoming standard operating procedure for any business-using the Internet to conduct e-business. Increasingly, companies are implementing new Web-based business models to tap previously unattainable markets and earn untold profits. This comprehensive guide uses case studies and practical examples to trace the progress of electronic business through it's short, but vital, history, teaching you how to take advantage of this essential new-economy business practice. Whether your goals include e-tailing, business-to-business, EDI, CRM, or supply chain management, this step-by-step resource can help you create, integrate, and maintain your own successful e-business.Plan, design, build, tune, troubleshoot, secure, and manage your own fully-operational e-Commerce siteDevelop e-marketing strategies for vertical, horizontal, and standard marketsReview business cases including revenue models and trends, and see the impact of leading-edge technologies on business and profitDetermine the best client-server configuration for your siteLocate and exploit a system's built-in e-commerce tools and functionalityIntegrate electronic data interchange (EDI) systems for more efficient business processesHacker-proof your network and server-plus establish encryption protocols for increased privacy

Die postmortale Befruchtung im deutschen und spanischen Recht (German, Paperback, 2015 ed.): Gianna Velte Die postmortale Befruchtung im deutschen und spanischen Recht (German, Paperback, 2015 ed.)
Gianna Velte
R2,269 Discovery Miles 22 690 Ships in 10 - 15 working days

Das Werk beschaftigt sich umfassend mit den rechtlichen Implikationen einer postmortalen Befruchtung. Wesentlicher Bestandteil ist eine detaillierte verfassungsrechtliche Prufung des in 4 Abs. 1 Nr. 3 ESchG enthaltenen absoluten Verbotes. Zentraler Aspekt ist zudem die Rechtsstellung des verbotswidrig posthum gezeugten Kindes. Von Bedeutung sind hier insbesondere Vorschriften des Abstammungs-, Erb- und Unterhaltsrechts. Weiterer Schwerpunkt ist die Darstellung des spanischen Rechts. Die Regelung der postmortalen Befruchtung, ihre Voraussetzungen und die rechtliche Position des Kindes stehen im Fokus. Unter vergleichender Heranziehung des spanischen Rechts werden schliesslich moegliche Alternativregelungen sowohl im Hinblick auf die postmortale Befruchtung als auch hinsichtlich der Rechtsstellung des Kindes entwickelt. Die fur die Regelung der postmortalen Befruchtung bedeutsame Frage der rechtlichen Qualifizierung menschlichen Keimmaterials findet hier besondere Beachtung.

Die Westfalische Schieferindustrie (German, Hardcover): Theodor Plumpe Die Westfalische Schieferindustrie (German, Hardcover)
Theodor Plumpe; Created by Verlag Von Velt and Comp
R794 Discovery Miles 7 940 Ships in 10 - 15 working days
Ein Blick voller Unschuld (German, Paperback): Charlene Velte Ein Blick voller Unschuld (German, Paperback)
Charlene Velte
R369 Discovery Miles 3 690 Ships in 10 - 15 working days
El gobierno de Juan Domingo Peron entre 1946-1955 en Argentina. ?Un caso de populismo? (Spanish, Paperback): Jerome Velt El gobierno de Juan Domingo Peron entre 1946-1955 en Argentina. ?Un caso de populismo? (Spanish, Paperback)
Jerome Velt
R807 Discovery Miles 8 070 Ships in 10 - 15 working days
Das Kooperationsverhaltnis zwischen Aufsichtsrat beziehungsweise Verwaltungsrat und Abschlussprufer - Eine... Das Kooperationsverhaltnis zwischen Aufsichtsrat beziehungsweise Verwaltungsrat und Abschlussprufer - Eine betriebswirtschaftliche Analyse zur Effektuierung der Corporate Governance in der nationalen Aktiengesellschaft und der Societas Europaea (German, Paperback)
Patrick Velte
R1,500 Discovery Miles 15 000 Ships in 10 - 15 working days

Forschungsarbeit aus dem Jahr 2009 im Fachbereich BWL - Allgemeines, Universitat Hamburg (Institut fur Wirtschaftsprufung und Steuerwesen), Sprache: Deutsch, Anmerkungen: Working Paper zum Habilitationsprojekt, Abstract: Spatestens seit Mitte des vergangenen Jahrhunderts ist ein tief greifender internationaler Wettbewerb der Corporate Governance- und Unternehmensverfassungssysteme zu konstatieren. Eine grundlegende Klassifizierung erfolgt hier-bei einerseits hinsichtlich des Verhaltnisses zwischen in- und externer Corpora-te Governance (Insider- und Outsidersystem) sowie hinsichtlich der Leitungs- und Uberwachungsstruktur von borsennotierten Aktiengesellschaften (One Tier- und Two Tier System), welche die Grundlagen des vorliegenden Habilitationsprojekts bilden.

Microsoft Virtualization with Hyper-V (Paperback, Ed): Jason Kappel, Anthony Velte, Toby Velte Microsoft Virtualization with Hyper-V (Paperback, Ed)
Jason Kappel, Anthony Velte, Toby Velte
R1,657 R1,360 Discovery Miles 13 600 Save R297 (18%) Ships in 10 - 15 working days

Publisher's Note: Products purchased from Third Party sellers are not guaranteed by the publisher for quality, authenticity, or access to any online entitlements included with the product. Implement a Hyper-V virtualization solution Microsoft Virtualization with Hyper-V shows you how to deploy Microsoft's next-generation hypervisor-based server virtualization technology in a corporate environment. You'll get step-by-step guidelines for getting Hyper-V up and running, followed by best practices for building a larger, fault-tolerant solution using System Center Virtual Machine Manager 2008. This hands-on guide explains how to migrate physical systems to the virtual environment; use System Center Operations Manager; and secure, back up, and restore your Hyper-V solution. Plan and implement a Hyper-V installation Configure Hyper-V components Install and configure System Center Virtual Machine Manager 2008 Create and manage virtual machines Back up and restore virtual machines Monitor, back up, and restore the virtual solution Secure your Hyper-V environment Understand the virtual desktop infrastructure Use third-party virtualization tools for Hyper-V

Neuorientierung der materiellen Bilanzpolitik fur den Einzelabschluss - Eine entscheidungsorientierte Analyse nach HGB und... Neuorientierung der materiellen Bilanzpolitik fur den Einzelabschluss - Eine entscheidungsorientierte Analyse nach HGB und IAS/IFRS unter Berucksichtigung der geplanten Bilanzrechtsmodernisierung (German, Paperback)
Patrick Velte
R3,309 Discovery Miles 33 090 Ships in 10 - 15 working days

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universitat Hamburg (Institut fur Wirtschaftsprufung und Steuerwesen), 750 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die titulierte Neuorientierung der materiellen Bilanzpolitik im Einzelabschluss wird in der vorliegenden Arbeit auf zweifache Weise untersucht . Einerseits ist darzulegen, dass das anstehende Bilanzrechtsmodernisierungsgesetz (BilMoG zu einem geanderten, eingeschrankten Aktionsradius der materiellen Bilanzpolitik im handelsrechtlichen Jahresabschluss de lege ferenda fuhren wird. Andererseits ist zu zeigen, dass der durch das BilReG gestattete Doppelabschluss nach HGB und IFRS eine Fokussierung der Unternehmensleitung auf die vielfaltigen impliziten bilanzpolitischen Gestaltungsparameter innerhalb der IFRS herbeifuhrt, um das Mengen- und Wertgerust des Jahresabschlusses unternehmenszielkonform zu beeinflussen. Die vergleichende Analyse von Ansatz- und Bewertungswahlrechten sowie Ermessensspielraumen innerhalb der HGB- und IFRS-Rechnungslegung, die der Verfasser vornimmt, wird mit der weit verbreiteten Auffassung im Schrifttum konfrontiert, der IFRS-Abschluss wurde unter Transparenzgesichtspunkten einem handelsrechtlichen Jahresabschluss generell vorzuziehen sein. Aufgrund der erzielten Ergebnisse ist die vorstehend genannte Behauptung eines grds. transparenteren IFRS-Abschlusses nicht mehr haltbar.

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