Suchergebnisse

• Unsichere Kommunikation im Aufsichtsrat?

  …, Skandinavien, UK und Irland befragt. Absicherung der Kommunikation noch verbesserungsbedürftig Zwar sind Themen rund um Digitalisierung und IT-Security…
• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Quo Vadis, Britain?

  Brexit, the EU and the Greatest Act of Economic Self-Harm in British History
  

  Dr. Hilmar Siebert, Dr. Nina Lück

  …From the UK 7.3 UK Universities Post-Brexit 8 Conclusions Hilmar Siebert und Nina Lück 16 1 Introduction On June 23rd, 2016, the… …Minister has travelled to the US to meet Donald Trump in or- der to negotiate “special trade deals” (which are not feasible as long as the UK is a member of… …the UK is of course that those three countries have never been part of the EU or its predecessors, the EEC (European Economic Community) and the EC… …(August 2017, 24 fatalities). 21 See R. G. Whiteman, The UK and EU Foreign, Security and Defence Policy after Brexit: Integrated, associated or… …crime, illegal immigration and “Russian aggression” as a central task for the UK and the EU. While the Prime Minister also keeps emphasising that she… …Political and Security Committee26 and the COREU communications network27. The UK would furthermore leave agreements between the EU and third countries and… …. However, none of these options secures all requirements that need to be met: An open border between Ireland and the UK due to the Good Fri- day Agreement… …of 1998, full Irish EU membership with customs union and single market access and full territorial integrity of the UK. While Ireland has urged the… …UK to recognize the exposure of the Irish Question a number of times,31 there are no signs from Westminster to acknowledge the importance in their… …international community.32 Both China and the United Sates have al- ready expressed that despite its place in the UN’s Security Council, a UK without EU…

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• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Wirtschaftswissenschaftliche Fakultäten in Deutschland im europäischen Wettbewerb

  Eine Bestandsaufnahme und Ausblick anhand von wissenschaftlichen Publikationsaktivitäten an den Hochschulen, 1980–2014
  

  Martin Steininger
• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Die Bilanzierung des Geschäftswerts in der angloamerikanischen Bilanzierung

  Eine historische Betrachtung
  

  Prof. Dr. Peter Wollmert, Dr. Bettina Beyer

  …, Niederlande, UK und USA.31 Die AICPA, die durch die Gründung des FASB die Aufgabe der Stan- dardentwicklung verlor, wurde zu einem der fünf Sponsoren der… …, ähnlich wie Chambers (1966) oder auch ED 30 (1982) oder SSAP (1984) in UK. Sie sehen in der sofortigen Verrechnung des erworbenen Goodwills den Vorteil… …Auffassung von Chambers (1966). Eine ähnliche Definition lag damals in UK GAAP vor: Nach UK FRS 10 (1997) sei der Goodwill kein Vermögenswert, da er nicht…

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• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  From Soft Law to Hard Law

  The Developing Legal Regulation of CSR in Global Supply Chains
  

  Dr. Andreas Rühmkorf

  …3.1 Transparency Laws: The UK Modern Slavery Act 2015 3.2 Disclosure Law: The Non-Financial Information Statement 3.3 Due Diligence Duties: The… …French Devoir de Vigilance Law 3.4 Corporate Criminal Liability: The UK Bribery Act 2010 4 From Soft to Hard Law? The Future of CSR in Supply Chains… …and the UK Bribery Act. These laws are representative of different regulatory techniques and the different CSR issues that have been legislat- ed so… …critically analysed is the UK Modern Slavery Act 2015 which contains a transparency in supply chains clause. This will be followed by an ___________________… …diligence law which imposes a public duty on companies to conduct supply chain due diligence. And, finally, the fourth law is the UK Bribery Act 2010 which… …establishes a corporate criminal liability. This Act represents the strongest law in the list here. 3.1 Transparency Laws: The UK Modern Slavery Act 2015… …The first law in the assessment is the transparency in supply chains clause in the UK Modern Slavery Act 2015. Commercial organisations with an annual… …effectively ___________________ 16 UK Modern Slavery Act 2015, s54 (1), (2). 17 UK Modern Slavery Act 2015, s54 (4). 18 UK Modern Slavery Act 2015, s54… …diversity information by certain large companies and groups. The Directive was transposed in the UK through the the Companies, Part- nerships and Groups… …supply chains than the sector- specific approach in the UK Modern Slavery Act. 3.4 Corporate Criminal Liability: The UK Bribery Act 2010 The fourth and…

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• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Determinants of Corporate Social Responsibility Disclosure

  An Empirical Analysis of German and UK Prime Standard Entities
  

  Prof. Dr. Pia Montag, Lennart Ender

  …237 Determinants of Corporate Social Responsibility Disclosure An Empirical Analysis of German and UK Prime Standard Entities Prof. Dr… …of the Empirical Study Analysing Management Reports from Germany and the UK 2.1 Content Analysis 2.2 Sample Selection 2.3 Hypotheses… …Development 3 State of the Art of CSR Disclosure in German and UK management reports 3.1 Descriptive Statistics 3.2 Regression Results 3.3… …effective for all fiscal years starting at or after 1 January 2017. In Germany and the United Kingdom (UK) European requirements on CSR disclo- sure were… …adopted by inserting paragraphs 289b, 289c, 315b, and 315c to German Commercial Law (Handelsgesetzbuch, HGB) and by inserting section 414CB to the UK… …Germany and the UK requested disclosure on non-financial matters only when they were relevant for the presented course of business. 2 Objective and… …Methodology of the Empirical Study Analysing Management Reports from German and UK Prime Standard Entities This paper presents the state of the art of CSR… …of companies from two different Eu- ropean countries has been extracted: Financial Times Stock Exchange 100 Index (FTSE) listed companies from UK… …effects increasing differences between German and UK companies are minimized. A pre-test coding three management reports by two different coders… …operating in common law and code law jurisdictions. Germany and the UK are the largest economies within the European Union (EU) comparing gross domestic…

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• eJournal-Artikel aus "WiJ - Journal der Wirtschaftsstrafrechtlichen Vereinigung e.V." Ausgabe 2/2018

  BGH: Implementierung und Optimierung eines Compliance-Management-Systems kann Geldbuße nach § 30 OWiG mindern

  Rechtsanwältin Dr. Laura Görtz

  …der UK Bribery Act des Vereinigten Königreiches einen Katalog von Compliance- Maßnahmen, deren Einhaltung zu einer Haftungsbegrenzung führen kann. Der… …UK Bribery Act sieht vor, dass ein Unternehmen, das über sog. adequate procedures zur Verhinderung von Bestechungstaten verfügt und diese Abläufe…
• eBook-Kapitel aus dem Buch Praxishandbuch Interne Revision in der öffentlichen Verwaltung

  Ausführungsstandards

  Oliver Dieterle

  …be tri eb IT IT IT IT IT Pr od uk tio n A nw en de r- se rv ic e Sy st em - en tw ic kl un g IT -S te ue ru ng In te rn er Se rv… …ka tio n P1 1 B at ch V er fa hr en A S 02 Re ch en ze nt ru m / B as is- in fra str uk tu r SE 02 A rc hi te kt ur IT 02 IT -A…
• eBook-Kapitel aus dem Buch Vernetzung von Risikomanagement und Controlling

  Personelle Aspekte der Harmonisierung von Controlling und Risikomanagement

  Gina Heller-Herold

  …tr uk tu r Ra hm en fü r C ha nc en -u nd Ri sik om an ag em en t O ff en e Ko m m un ik ati on u nd kr iti sc he r D ia lo… …g An re izs tr uk tu re n un d Pe rs on al au sw ah l Aufgabe der Geschäftsführung: Förderung, Integration und Weiterentwicklung einer…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 2/2018

  Literatur zur Internen Revision

  Zusammengestellt von Prof. Dr. Marc Eulerich und Benjamin Fligge

  …freedom of information laws to frustrate accountability: Two case studies of UK banking frauds, in: Accounting Forum, 4/2017, S. 300– 317. [Sikka (2017)…