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1000 tulosta hakusanalla Daphne Efremidis
Analyse der Wirtschaftlichkeit von E-Cars aus Sicht der Kunden
Daphne Efremidis
Grin Publishing
2013
pokkari
Neuregelung der Umsatzrealisierung nach IFRS und deren Auswirkungen auf die Bilanzierung von Mehrkomponentenverträgen
Daphne Efremidis
Grin Verlag
2013
pokkari
Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Albstadt-Sigmaringen; Sigmaringen, Sprache: Deutsch, Abstract: Die International Financial Reporting Standards (IFRS) haben sich zur weltweit f hrenden Rechnungslegungsnorm f r kapitalmarktorientierte Unternehmen entwickelt. Doch die rasante Weiterentwicklung und immer umfangreichere berarbeitungen des Regelwerks stellen die nach IFRS bilanzierenden Unternehmen vor gro e Herausforderungen. Derzeit arbeitet das International Accounting Standards Board (IASB) an zahlreichen Projekten, um die angestrebte Konvergenz zwischen IFRS und US-amerikanischen Generally Accepted Accounting Principles (US-GAAP) weiter voranzutreiben. Hierbei sind allerdings tief greifende nderungen der Ansatz- und Bewertungsvorschriften vorgesehen, weshalb ERNST & YOUNG sogar von einem erneuten Versionswechsel - "IFRS 3.0" - spricht. Mit am gravierendsten d rfte sich das gegenwertig noch nicht finalisierte Projekt "Revenue Recognition" auf die k nftigen IFRS-Abschl sse auswirken. Obwohl die Umsatz- und Gewinnrealisierung zu einem der bedeutendsten Bereiche der Rechnungslegung z hlt, existieren diesbez glich bislang nur unzureichende Vorschriften nach IFRS. Neben Regelungsinkonsistenzen und -unsch rfen weist der zentrale Standard zur Ertragsvereinnahmung bei der buchhalterischen Beurteilung von Mehrkomponentenvertr gen zum Teil erhebliche Regelungsl cken auf. Um diese zu schlie en, greifen viele Unternehmen derzeit auf die deutlich detaillierteren und somit nur schwer durchschaubaren Vorschriften der US-GAAP zur ck. Das zunehmend "undurchsichtige Normendickicht" sowie die erheblichen bilanzpolitischen Gestaltungsspielr ume im Bereich der Umsatzrealisation, haben in der Vergangenheit bereits vermehrt zu Bilanzierungsfehlern und Betrugsdelikten gef hrt. Hinzu kommt, dass durch die unterschiedlichen Vorschriften keine einheitliche Bilanzierung von Umsatzerl sen gew hrleistet wer
Darstellung des neuen Standards IFRS 15 "Umsatzerlöse aus Verträgen mit Kunden" und dessen Auswirkungen auf die Automobilzulieferindustrie
Daphne Efremidis
Grin Publishing
2015
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Hat der Sarbanes-Oxley Act rückblickend seinen Zweck erfüllt?
Daphne Efremidis
Grin Publishing
2015
pokkari
It is 1957. As Daphne du Maurier wanders alone through her remote mansion on the Cornish coast, she is haunted by thoughts of her failing marriage and the legendary heroine of her most famous novel, "Rebecca", who now seems close at hand. Seeking distraction, she becomes fascinated by Branwell, the reprobate brother of the Bronte sisters, and begins a correspondence with the enigmatic scholar Alex Symington in which truth and fiction combine. Meanwhile, in present day London, a lonely young woman struggles with her thesis on du Maurier and the Brontes and finds herself retreating from her distant husband into a fifty-year-old literary mystery.
Horror has a new name: Daphne. A brutal, enigmatic woman stalks a girls high school basketball team in a reimagining of the slasher genre by the New York Times bestselling author of Bird Box.It's Kit Lamb's last summer with her high school basketball team, before college and the rest of her life begins.The night before the big game, her teammate tells a ghost story about a girl from their school named Daphne. Some say she was murdered, others that she died by her own hand.But some say that Daphne was - or is - a murderer herself. That she appears anytime someone thinks about her - to kill again.As her teammates vanish, one by one, Kit must find the truth behind the legend. Or the summer of a lifetime will become the last summer of her life...Mixing a nostalgic coming-of-age story and an instantly iconic female villain with an innovative new vision of classic horror, this is an unforgettable thriller as only Josh Malerman could imagine it.
"Daphn " de Alfred de Vigny. crivain, dramaturge et po te fran ais (1797-1863).
" La nuit tait silencieuse et le sommeil ne pesait plus sur les yeux de Stello. Il marchait dans sa chambre, agit par l'activit de ses pens es, activit violente que les songes avaient multipli e. Il croyait voir devant lui les fant mes m lancoliques de Gilbert, de Chatterton et d'Andr Ch nier, et la voix ferme et inflexible du Docteur Noir r sonnait encore ses oreilles. Le spleen inexorable ne cessait pas de d cha ner autour de sa t te ces l gions d'id es sinistres, qu'il avait douloureusement d crites lui-m me dans son premier acc s. Cependant, dompt par le sinistre raisonneur, il s' tait r sign et avait touff , violemment et non sans g mir, ce d sir d'action du po te qu'il avait soumis au combat d'une longue consultation..."
Elegantly written and profoundly moving, this spellbinding debut affirms Boast's reputation as a "new young American voice for the ages" (Tom Franklin). Born with a rare (and real) condition in which she suffers degrees of paralysis when faced with intense emotion, Daphne has few close friends and even fewer lovers. Like her mythic namesake, even one touch can freeze her. But when Daphne meets shy, charming Ollie, her well-honed defenses falter, and she's faced with an impossible choice: cling to her pristine, manicured isolation or risk the recklessness of real intimacy. Set against the vivid backdrop of a San Francisco flush with money and pulsing with protest, Daphne is a gripping and tender modern fable that explores both self-determination and the perpetual fight between love and safety.Praise for Will Boast: "Remarkable."-- Phillip Lopate"[Boast] can really write."-- Ann Beattie"So essential, so alive, so immediate."-- Jesmyn Ward
Will Boast's long-anticipated first novel is an "outright marvelous debut [that] breathes fresh vigor into timeless questions of love and risk" (Laura van den Berg). Born with a rare condition in which she suffers degrees of paralysis when faced with intense emotion, Daphne has had few close friends and fewer lovers. Like her mythic namesake, one touch can freeze her. But when Daphne meets shy, charming Ollie, her well-honed defenses falter, and she's faced with a critical choice: cling to her protective isolation or risk the recklessness of real intimacy. Set against the backdrop of a San Francisco flush with money and pulsing with protest, Daphne is "an amiable exploration of how humans might come to manage their raucous hearts" (NewYorker.com).
Daphne suffers from a rare medical condition; her body shuts down when she feels strong emotions. As a result she has built strong walls between herself and the world, avoiding passion, anger, disappointment and surprise. But when she meets Ollie, who seems to see through her armour, who seems to want to know the real Daphne, her carefully built defences begin to crumble. In this gripping and tender modern myth, Will Boast explores the unexamined assumptions we make about our bodies and our relationships through the prism of a soulful contemporary love story.
Delightful Regency romance from the author of the Agatha Raisin series; now a major new drama from Sky 1
A meditation on the centrality of predation to the Western lyric tradition. In dialogue with Wittgenstein's “On Certainty,” Ovid's Metamorphoses, Shakespeare's Hamlet, and Thomas Wyatt’s “Whoso List to Hunt,” among other works, Kristen Case's poems and lyric essays unearth the ways violence both disrupts and enables our ways of knowing—or approximating knowledge of—one another.
