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Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence
Varga, Alexander Y - 2011
The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in …
Persistent link: https://www.econbiz.de/10009468753
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Philo : PharmaInnovationsLotse ; ihr Weg zum erfolgreichen Open Innovation Management
Adelhelm, Silvia; Braun, Andreas; Müller, Elisabeth; … - 2011
Innovationsmanager in kleinen und mittleren Unternehmen (KMU) der Pharmaindustrie bei der Einführung des Open Innovation Managements zu … Berücksichtigung der Anforderungen von Pharma-KMU zu analysieren und (2) daraus abgeleitet ein Konzept zur Implementierung von Open … Innovation bei Pharma-KMU zu entwickeln.Der Ausgangspunkt des Projektes war die Erkenntnis, dass die Life Sciences-Branche im …
Persistent link: https://www.econbiz.de/10009449047
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Barriers to Innovation in SMEs: Can the Internationalization of R&D Mitigate their Effects?
Tiwari, Rajnish; Buse, Stephan - 2007
Technological advancements, especially in Information and Communication Technologies (ICT) have enhanced greatly the competition spurred by the globalization of the world economies. Even small and medium-sized enterprises (SMEs) are no more immune to the challenges that the globalization brings...
Persistent link: https://www.econbiz.de/10009457681
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Wirkung föderaler Strukturen in der staatlichen Innovationsförderung ; Effects of federal structures on public innovation support
Becker, Lasse - 2015
Ländern erreicht dabei KMU als Unternehmen mit Problemen bei der Innovationstätigkeit signifikant besser als andere Ebenen …
Persistent link: https://www.econbiz.de/10011324351
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The accounting regulatory compliance of Indonesian firms' annual reports
Setyadi, Agus - 2009
This study examines accounting compliance using an agency theory framework through an analysis of 220 non-financial Indonesian listed companies’ 2006 annual reports. The level of regulatory compliance is measured using a 29 item index derived from the specific requirements of the Indonesian...
Persistent link: https://www.econbiz.de/10009434844
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Perlakuan Akuntansi Aktiva Tetap Dan Penerapan Metode Depresiasi Pada PT. Bakrie Sumatera Plantations, TBK.
Mellisa, Shanti - 2011
PT. Bakrie Sumatera Plantations Tbk. is a company engaged in oil palm and rubber plantations. In order to achieve company goals that have been defined, companies need a variety of factors of production. One of the factors of production necessary to facilitate and streamline operational...
Persistent link: https://www.econbiz.de/10009464498
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Perlakuan Akuntansi Terhadap Aktiva Tetap dan Penerapan Metode Depresiasi pada RSUD Dr. Djasamen Saragih Pematangsiantar
Afriyani, Desy - 2011
The purpose of this study was to determine whether the accounting treatment of fixed assets and the application of depreciation methods in RSUD dr. Djasamen Saragih PematangSiantar is in conformity with Statement of Financial Accounting Standards No. 16. In research, writer use descriptive...
Persistent link: https://www.econbiz.de/10009464601
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Standardsoftwarebasiertes Projektcontrolling f?r parallele Rechnungslegung bei langfristiger Auftragsfertigung
Vo?, Martin - 2006
F?r langfristige Auftragsfertigung bzw. Projektvorhaben ist es typisch, dass die Periodizit?ten von Leistungserstellung … solcher Auftr?ge, da beim handelsrechtlichen Jahresabschluss ein j?hrlicher Rhythmus einzuhalten und bei Verpflichtung zur …-GAAP oder IFRS, die zum Konzernabschluss kompatibel sind, zu t?tigen, wird dieses Problem noch erheblich verst?rkt. Die …
Persistent link: https://www.econbiz.de/10009484797
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Revenue Management in Make-To-Order Manufacturing: Case Study of Capacity Control at ThyssenKrupp VDM
Hintsches, André; Spengler, Thomas S.; Volling, Thomas; … - 2010
While revenue management (RM) is traditionally considered a tool of service operations, RM shows considerable potential for application in manufacturing operations. The typical challenges in make-to-order manufacturing are fixed manufacturing capacities and a great variety in offered products,...
Persistent link: https://www.econbiz.de/10009447487
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Inducing high service capacities in outsourcing via penalty and competition
Ching, WK; Choi, SM; Huang, X - 2011
In this article, we consider a model of multiple make-to-order suppliers, which compete based on their promised sojourn times. A fixed penalty is imposed on the suppliers for failing the promised delivery time requirement at an agreed service level. The demand is allocated to the suppliers...
Persistent link: https://www.econbiz.de/10009471540