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Wertstromdesign : Ein Leitfaden fur die praktische Anwendung
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Leasingbilanzierung nach IFRS : Praxishandbuch fur die Umsetzung und Anwendung
Mehr als 30 Jahre lang wurde Leasing durch den Standard IAS 17 geregelt.IAS 17 unterschied dabei vor allem nach Operating-Leasing und Finanzierungsleasing.Dabei wurde beim Leasingnehmer ein Operating-Leasing bilanzneutral, das heißt ohne Auswirkungen auf die Bilanz dargestellt. Über verschiedene Gestaltungsmöglichkeiten ergab sich damit für den Bilanzierenden durchaus die Möglichkeit, Leasing-Verhältnisse so zu gestalten, dass sie nicht in die Bilanz aufgenommen werden mussten. Als Reaktion auf die Kritik an diesen Gestaltungsmöglichkeiten hat der IASB bereits im Jahr 2006 eine Reform der Leasingbilanzierung angestoßen.Das Ergebnis ist der 2016 veröffentlichte IFRS 16. Dieser Standard unterscheidet nicht mehr zwischen Operating-Leasing und Finanzierungsleasing.Stattdessen wird für alle Leasingverhältnisse ein Nutzungsrecht und eine entsprechende Verbindlichkeit erfasst. IFRS 16 ist verpflichtend auf Jahresabschlüsse für Geschäftsjahre anzuwenden, die nach 31.12.2018 beginnen. Die Reform der Leasingbilanzierung wird eine erhebliche Herausforderung für nach IFRS bilanzierende Unternehmen darstellen.Dieses Buch bereitet die Bilanzierenden auf die anstehende Standardänderung optimal vor und bietet sichere Unterstützung bei der Umsetzung der neuen Normen.Hierfür werden die bilanzrechtlichen Rahmenbedingungen anhand von Abbildungen, Übersichten und Beispielen veranschaulicht und konkrete Handlungsempfehlungen gegeben, die dem Bilanzersteller helfen, die zum Teil komplexen Regelungen im Einzelfall in der Praxis umzusetzen.Besonderes Augenmerk wird aber auch auf ausgewählte Spezialthemen (zum Beispiel Sale-and-lease-back-Transaktionen, Subleases, et cetera) und Schnittstellenthemen gelegt.Ein Herzstück des Buches ist die Ableitung und Darstellung eines Konzepts für die Aufbau- und Ablauforganisation eines Prozesses zur Erfassung von Leasingverträgen nach dem neuen IFRS.Hierbei stehen für den Bilanzierungserfolg zentrale Themen wie die Organisation der Datengewinnung und die Analyse des Vertragsportfolios im Vordergrund.Unterstützende Checklisten erhöhen die Praxistauglichkeit noch zusätzlich.
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Social Media : Communication, Sharing and Visibility
Social media platforms have captured the attention and imagination of many millions of people, enabling their users to develop and display their creativity, to empathize with others, and to find connection, communication and communion.But they are also surveillance systems through which those users become complicit in their own commercial exploitation.In this accessible book, Graham Meikle explores the tensions between these two aspects of social media.From Facebook and Twitter to Reddit and YouTube, Meikle examines social media as industries and as central sites for understanding the cultural politics of everyday life.Building on the new forms of communication and citizenship brought about by these platforms, he analyzes the meanings of sharing and privacy, internet memes, remix cultures and citizen journalism.Throughout, Social Media engages with questions of visibility, performance, platforms and users, and demonstrates how networked digital media are adopted and adapted in an environment built around the convergence of personal and public communication.
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Die Anwendung Des Abgb in Italien Im 19. Jahrhundert Und Seine Historischen Aspekte
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What is the difference between social media and social networking?
Social media refers to online platforms that allow users to create and share content with a wide audience, while social networking specifically focuses on connecting and interacting with other users within a specific community or group. Social media platforms like Facebook, Twitter, and Instagram enable users to share content with a broad audience, whereas social networking sites like LinkedIn and Meetup are designed to facilitate connections and interactions between individuals with common interests or goals. In essence, social media is a broader term that encompasses various online platforms for sharing content, while social networking is more focused on building relationships and connections within a specific community.
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How does social networking suddenly change our democracy?
Social networking has the potential to suddenly change our democracy by providing a platform for widespread and immediate dissemination of information and opinions. It allows for the rapid mobilization of large groups of people, making it easier for citizens to organize and participate in political movements and protests. Additionally, social networking can influence public opinion and political discourse, as information and ideas can spread quickly and reach a wide audience. However, it also raises concerns about the spread of misinformation and the potential for manipulation of public opinion through targeted messaging and advertising.
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What is internet connection sharing?
Internet connection sharing is the process of allowing multiple devices to share a single internet connection. This can be done through a wired or wireless network, and it allows multiple devices to access the internet using the same connection. Internet connection sharing is often used in homes or small businesses to save on the cost of multiple internet subscriptions. It can be set up using a router or a computer with special software to manage the sharing of the internet connection.
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How is the networking and communication of the Homematic Smart Home System carried out?
The networking and communication of the Homematic Smart Home System is carried out through a central control unit, which serves as the hub for all connected devices. The system uses a combination of wireless and wired communication protocols, such as Wi-Fi, Bluetooth, and proprietary radio frequency (RF) technology, to connect and control various smart devices within the home. Additionally, the system can also be accessed and controlled remotely through a smartphone app or web interface, allowing users to monitor and adjust their smart home devices from anywhere with an internet connection.
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The Well-Connected Community : A Networking Approach to Community Development
There is a growing recognition of the importance of networking for the vitality and cohesion of community life.The Well-Connected Community provides theoretical insights and practical guidance for people working with and for communities.This new edition has been updated to reflect recent research, policy development and changes in practice and takes account of changing political and economic circumstances.
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Risk Communication and Community Resilience
Risk communication is crucial to building community resilience and reducing risk from extreme events. True community resilience involves accurate and timely dissemination of risk information to stakeholders.This book examines the policy and science of risk communication in the digital era.Themes include public awareness of risk and public participation in risk communication and resilience building.The first half of the book focuses on conceptual frameworks, components, and the role of citizens in risk communication.The second half examines the role of risk communication in resilience building and provides an overview of some of its challenges in the era of social media.This book looks at the effectiveness of risk communication in socially and culturally diverse communities in the developed and developing world. The interdisciplinary approach bridges academic research and applied policy action.Contributions from Latin America and Asia provide insight into global risk communication at a time when digital technologies have rapidly transformed conventional communication approaches.This book will be of critical interest to policy makers, academicians, and researchers, and will be a valuable reference source for university courses that focus on emergency management, risk communication, and resilience.
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Communication Among Social Bees
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Community Gardening as Social Action
There has been a resurgence of community gardening over the past decade with a wide range of actors seeking to get involved, from health agencies aiming to increase fruit and vegetable consumption to radical social movements searching for symbols of non-capitalist ways of relating and occupying space.Community gardens have become a focal point for local activism in which people are working to contribute to food security, question the erosion of public space, conserve and improve urban environments, develop technologies of sustainable food production, foster community engagement and create neighbourhood solidarity.Drawing on in-depth case studies and social movement theory, Claire Nettle provides a new empirical and theoretical understanding of community gardening as a site of collective social action.This provides not only a more nuanced and complete understanding of community gardening, but also highlights its potential challenges to notions of activism, community, democracy and culture.
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Which app allows communication with spirits?
There are several apps that claim to allow communication with spirits, but one popular app is called "Spirit Box" or "Ghost Box." These apps use various methods such as electronic voice phenomena (EVP) and random word generation to supposedly allow users to communicate with spirits. However, it's important to approach these apps with skepticism and caution, as there is no scientific evidence to support the existence of communication with spirits through these apps.
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Which app is suitable for sharing videos?
There are several apps suitable for sharing videos, but one popular option is YouTube. YouTube allows users to upload, share, and discover videos on a wide range of topics. It also provides tools for editing and enhancing videos before sharing them with others. Additionally, YouTube has a large and diverse user base, making it a great platform for reaching a wide audience with your video content.
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What is the difference between social communication and social interaction?
Social communication refers to the exchange of information through verbal and nonverbal means, such as speaking, gestures, and facial expressions, to convey thoughts, feelings, and ideas. On the other hand, social interaction involves the broader concept of engaging with others in a social setting, including activities such as playing, sharing, and collaborating. While social communication focuses on the exchange of messages, social interaction encompasses the overall dynamic of how individuals engage with one another in social contexts.
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What are the problems of social communication?
The problems of social communication can include misunderstandings, misinterpretations, and conflicts. These issues can arise due to differences in cultural backgrounds, language barriers, or varying communication styles. Additionally, social communication problems can also stem from lack of empathy, active listening, and emotional intelligence, which can lead to breakdowns in relationships and trust. Overall, the problems of social communication can hinder effective and meaningful interactions between individuals and within groups.
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