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Dieses Werk genügt den grundsätzlichen Anforderungen an Barrierefreiheit. Es ist textuell und visuell erfassbar. Es ist hierarchisch aufgebaut und alle relevanten Abbildungen haben einen Alternativtex

Keine Barrierefreiheitsoptionen des Lesesystems aktiv deaktiviert (außer)

Hoher Kontrast zwischen Text und Hintergrundfarbe

Strukturelle Navigation Nächste/Zurück

Paul M. Achleitner

Erfahrung beschleunigen!

Erfolgsprinzipien in einer fluiden Welt

Dieses Lehrbuch bietet einen systematischen Überblick über das externe Rechnungswesen, welches die außerhalb eines Unternehmens stehenden Stakeholder über die wirtschaftliche Lage informiert. Dabei ist der Jahresabschluss (Bilanz, Gewinn- und Verlustrechnung sowie ggf. Anhang) die einzige gesetzlich vorgeschriebene und normierte Informationsquelle, die Aussagen zur wirtschaftlichen Situation eines Unternehmens liefern kann. Daher ist eine fundierte Analyse des Jahresabschlusses Voraussetzung, um zuverlässige Erkenntnisse hinsichtlich der Vermögens-, Finanz-und Ertragslage eines Unternehmens zu erhalten. Gleichzeitig ist es von entscheidender Bedeutung, die Auswirkungen unternehmerischen Handelns unter Berücksichtigung steuer- und bilanzpolitischer Gestaltungsmöglichkeiten und deren Auswirkungen auf das Bilanzbild einschätzen zu können. Für die 4. Auflage wurde das Werk vollständig überarbeitet und für eine optimale Prüfungsvorbereitung um weitere Übungsaufgaben mit Lösungen erweitert.
 
 Der Inhalt
 
 •	Grundlagen des betrieblichen Rechnungswesens•	Finanzbuchführung•	Rechnungslegung nach HGB•	Jahresabschlussanalyse
 
 Die Autoren
 
 Prof. Dr. Ingo Fross ist Professor für Allgemeine Betriebswirtschaftslehre, insbesondere Rechnungswesen, Wirtschafts- und Steuerrecht an der FOM Hochschule für Oekonomie und Management in Frankfurt am Main.
 
 Prof. Dr. Anette Renz ist Professorin für Internes und Externes Rechnungswesen an der Dualen Hochschule Baden-Württemberg in Villingen-Schwenningen.

Dieses Lehrbuch vermittelt Studierenden im Fach Rechnungswesen zunächst die notwendigen Grundlagen der Buchführung und des Jahresabschlusses nach HGB und IFRS. Anschließend werden die in der Praxis vorrangig verwendeten Verfahren der Jahresabschlussanalyse (Kennzahlen, Diskriminanzanalyse und neuronale Netze) aufbereitet und kritisch betrachtet. Insbesondere die sich in einer Entwicklung befindenden wertorientierten Kennzahlen werden ausführlich vorgestellt. neben einer Vielzahl von Abbildungen und Tabellen zeichnet sich das Werk durch ausführliche Beispiele und durch einen umfangreichen Aufgaben- und Übungsteil (inklusive Lösungsskizze) aus, der die Anwendung des theoretischen Wissens überprüfbar macht. Daher ist dieses Buch sowohl für Studierende der Wirtschaftswissenschaften als auch für diejenigen von Interesse, die sich einen Überblick über den Bereich der Buchführung und Bilanzierung sowie der Jahresabschlussanalyse verschaffen möchten.&nbsp;

Buchführung, Bilanzierung und Jahresabschlussanalyse

Externes Rechnungswesen

An urgent and clear-eyed look at the battle over reproductive control in our tipping-point moment—and how to forge a path forward. Birth control, which includes contraception, abortion access and more, has not only enabled women to enter civic life in significant numbers for the first time, but it has also expanded our democracy and grown our economy. While many embrace these changes, which aim to share the nation’s economic bounty among all Americans, those who see themselves as benefiting from the old hierarchies do not. They resist this progress with divisive rhetoric condemning “woke”-ness in anything they find threatening. In The Real Domestic Product, fertility researcher Elizabeth Gregory argues that our battles over abortion and LGBTQ bans and pronatalism are economic at base—that conservatives seek to push women out of civic life through forced childbearing. Their goal? To maintain their discount on domestic labor and a steady supply of low-wage workers. But, she contends, this shortsighted approach overlooks the huge benefits that a caring democracy can engender for our economy and for our fragile planet. By connecting the dots among fertility patterns, economics, climate change, equitable work, expanding longevity, and the rising status of formerly excluded groups, the author counters reactionary narratives, adding depth and perspective to the incomplete national conversations we’ve had to date. Never more urgently needed, The Real Domestic Product envisions the way forward to an economy of care for our planet and our people.

An urgent and clear-eyed look at the battle over reproductive control in our tipping-point moment—and how to forge a path forward. Birth control, which includes contraception, abortion access and more, has not only enabled women to enter civic life in significant numbers for the first time, but it has also expanded our democracy and grown our economy. While many embrace these changes, which aim to share the nation’s economic bounty among all Americans, those who see themselves as benefiting from the old hierarchies do not. They resist this progress with divisive rhetoric condemning “woke”-ness in anything they find threatening. In The Real Domestic Product, fertility researcher Elizabeth Gregory argues that our battles over abortion and LGBTQ bans and pronatalism are economic at base—that conservatives seek to push women out of civic life through forced childbearing. Their goal? To maintain their discount on domestic labor and a steady supply of low-wage workers. But, she contends, this shortsighted approach overlooks the huge benefits that a caring democracy can engender for our economy and for our fragile planet. By connecting the dots among fertility patterns, economics, climate change, equitable work, expanding longevity, and the rising status of formerly excluded groups, the author counters reactionary narratives, adding depth and perspective to the incomplete national conversations we’ve had to date. Never more urgently needed, The Real Domestic Product envisions the way forward to an economy of care for our planet and our people.

How Birth Control Built Equality (and Why the Future of the Economy and the Planet Depends on It)

The Real Domestic Product

Domina los principios fundamentales del estoicismo para convertirte en un líder ético, sabio y resiliente.En medio del caótico juego de intereses, la presión competitiva y el atractivo del éxito fugaz, es vital recurrir a la sabiduría atemporal de las filosofías antiguas.El líder estoico explora las meditaciones y enseñanzas clave de gestión, tal como las impartieron los antiguos, para agudizar tu perspicacia empresarial y mostrarte cómo afrontar los desafíos con virtud y visión estoicas.Esta guía indispensable examina lecciones vitales de liderazgo, con base en la sabiduría antigua de Marco Aurelio, Cicerón y Séneca, así como en la de los estoicos modernos. Aprovechando las ideas de estos filósofos, aprenderás a mantener el control en la incertidumbre y la paz en medio del caos, al aplicar principios atemporales a tu negocio.Como nos enseñó Epicteto: nada grandioso se crea de repente; sin embargo, con tiempo y paciencia -y un marco empresarial claro y conciso- se puede lograr mucho.ENGLISH DESCRIPTIONLearn how to succeed in business with the millennia-old Stoic mindset. A clear and concise overview of Stoic principles alongside practical strategies to lead with clarity and control.&nbsp;Nothing great is easy, as Epictetus said. But it is achievable.&nbsp;The Stoic Leader&nbsp;brings together the five principles of Stoicism to empower you to lead with clarity and resilience and master your mindset.In&nbsp;The Stoic Leader, successful CEO Justin Stead and leading Stoic authority John Sellars bring together key lessons from the ancients alongside practical philosophical takeaways to empower your leadership strategy, improve results, and show you how to navigate challenges and uncertainties with virtue and vision. This hands-on leadership book harnesses the timeless wisdom of Marcus Aurelius, Epictetus, and Seneca into a clear and concise business mindset, equipping you with the tools you need to enrich your leadership skills and find stillness in your strategy.Whether you're running a business or working as part of one, this classic business book will show you how to navigate challenges in your working life with resilience, to help you find inner peace within external chaos, and enhance your performance with greater control.

El líder estoico / The Stoic Leader: Ancient Lessons to Succeed in Business

In a world where 82 percent of managers struggle to lead effectively, this international bestseller reveals the one secret that separates great leaders from the rest. “What do I need to do to be a great leader?” Every person in authority wonders this question sooner or later. Ken Blanchard, whose books have sold over 25 million copies, and Mark Miller, who rose from line worker to Chick-fil-A vice president, uncover the secret great leaders already know in this international bestseller. &nbsp;Using a classic business fable, newly promoted executive Debbie Brewster asks her mentor the crucial question: “What is the secret of great leaders?” His reply—“Great leaders serve”—confuses her, but he reveals five fundamental ways leaders succeed through service. Debbie discovers why great leaders focus on the future, how teams determine success or failure, what three arenas need continuous improvement, why leadership success has two essential components, and how to strengthen—or destroy—credibility. &nbsp;This fourth edition includes the proven SERVE model plus breakthrough content on leadership’s most critical element—a leader’s heart. Discover these new features: <ul><li>Revised chapters</li><li>New chapter with five HEART habits that form the foundation for great leadership</li><li>Comprehensive facilitator’s guide for groups and teams</li><li>Expanded resources for teams and organizations</li></ul> Translated into twenty-nine languages with over 700,000 copies sold, The Secret delivers proven wisdom in an unforgettable story that anyone can understand and apply immediately.

In a world where 82 percent of managers struggle to lead effectively, this international bestseller reveals the one secret that separates great leaders from the rest. “What do I need to do to be a great leader?” Every person in authority wonders this question sooner or later. Ken Blanchard, whose books have sold over 25 million copies, and Mark Miller, who rose from line worker to Chick-fil-A vice president, uncover the secret great leaders already know in this international bestseller. &nbsp;Using a classic business fable, newly promoted executive Debbie Brewster asks her mentor the crucial question: “What is the secret of great leaders?” His reply—“Great leaders serve”—confuses her, but he reveals five fundamental ways leaders succeed through service. Debbie discovers why great leaders focus on the future, how teams determine success or failure, what three arenas need continuous improvement, why leadership success has two essential components, and how to strengthen—or destroy—credibility. &nbsp;This fourth edition includes the proven SERVE model plus breakthrough content on leadership’s most critical element—a leader’s heart. Discover these new features: <ul><li>Revised chapters</li><li>New chapter with five HEART habits that form the foundation for great leadership</li><li>Comprehensive facilitator’s guide for groups and teams</li><li>Expanded resources for teams and organizations</li></ul> Translated into twenty-nine languages with over 700,000 copies sold, The Secret delivers proven wisdom in an unforgettable story that anyone can understand and apply immediately.

What Great Leaders Know and Do

The Secret, 4th Edition, Revised and Expanded

The extractive economy is failing. The regenerative economy is being built. This is the definitive field manual for entrepreneurs, investors, and changemakers ready to stop tinkering with a broken system—and start building what replaces it. When Laurie Lane-Zucker coined the term impact entrepreneur in 2011, he named an emerging movement. Fifteen years later, that movement has reached a breakthrough. The Impact Entrepreneur Breakthrough maps how to join it. Part manifesto and part operating manual, this book shows how enterprises, ownership, capital, markets, security, and culture must transform together—and provides practical tools to begin immediately. Drawing on three decades at the forefront of impact investing and regenerative economics, Lane-Zucker introduces powerful new frameworks, including the Five Pillars of Real Security, the Prevention Dividend, and Defense as a Service—reimagining protection as shared resilience rather than fortified isolation. You’ll learn to <ul><li>design enterprises that heal communities and ecosystems;&nbsp;</li><li>structure ownership so mission survives growth and succession;&nbsp;</li><li>deploy capital for long-term resilience;&nbsp;</li><li>rethink risk through prevention and collaboration;&nbsp;and</li><li>translate regenerative values into concrete strategies and decisions.</li></ul> Each chapter moves from analysis to action, with real-world applications from practitioners already building the Impact Economy. The breakthrough is happening now. The question is whether you’ll participate.

The extractive economy is failing. The regenerative economy is being built. This is the definitive field manual for entrepreneurs, investors, and changemakers ready to stop tinkering with a broken system—and start building what replaces it. When Laurie Lane-Zucker coined the term impact entrepreneur in 2011, he named an emerging movement. Fifteen years later, that movement has reached a breakthrough. The Impact Entrepreneur Breakthrough maps how to join it. Part manifesto and part operating manual, this book shows how enterprises, ownership, capital, markets, security, and culture must transform together—and provides practical tools to begin immediately. Drawing on three decades at the forefront of impact investing and regenerative economics, Lane-Zucker introduces powerful new frameworks, including the Five Pillars of Real Security, the Prevention Dividend, and Defense as a Service—reimagining protection as shared resilience rather than fortified isolation. You’ll learn to <ul><li>design enterprises that heal communities and ecosystems;&nbsp;</li><li>structure ownership so mission survives growth and succession;&nbsp;</li><li>deploy capital for long-term resilience;&nbsp;</li><li>rethink risk through prevention and collaboration;&nbsp;and</li><li>translate regenerative values into concrete strategies and decisions.</li></ul> Each chapter moves from analysis to action, with real-world applications from practitioners already building the Impact Economy. The breakthrough is happening now. The question is whether you’ll participate.

A Field Manual for the Regenerative Economy

The Impact Entrepreneur Breakthrough

Women in Industry 4.0

In an increasingly interconnected world, the movement of people across borders has become a common and dynamic part of our global society. This book explores the lives of women expatriates in America, particularly in the technology and innovation industry. It highlights their resilience, adaptability, and pursuit of dreams in unfamiliar lands, while also exploring themes of identity, belonging, and cultural negotiation.Women in the Technology and Innovation Ecosystem: From Movers to Makers in America explores the transformative journey of women relocating to America, focusing on entrepreneurship, leadership, research, education, technology, and innovation. It provides valuable data and case studies, enhancing policies and hiring programs for women entrepreneurs and offering strategies for cultural adaptation and integration in foreign business environments.With the increasing number of women expatriates in America, who are making significant economic and financial contributions, this book serves as a valuable resource for aspiring female expatriates looking to succeed as professionals and entrepreneurs in the United States.

From Movers to Makers in America

Women in the Technology and Innovation Ecosystem

Critical University Studies

How the cult of capitalism reshaped the American university--and hollowed it out from within.Over the past several decades, American universities have been remade as engines of entrepreneurial ambition. Technology transfer offices, business incubators, pitch competitions, innovation hubs, and leadership centers now sit at the heart of campus life, radically altering how institutions describe their purpose, structure curricula, and imagine student success. The Start-Up Factory argues that this shift has come at a steep cost.James Rushing Daniel traces the rise of entrepreneurialism in higher education and shows how universities came to embrace the figure of the founder as both ideal and benefactor. Business leaders--many of them major donors--are celebrated as singular visionaries, their values imported into academic life and framed as models for intellectual work. This reverence, Daniel argues, has narrowed the university's sense of public responsibility for distorted academics, and transformed institutions into finishing schools for aspiring entrepreneurs. Moving across policy and historical documents, institutional rhetoric, teaching materials, site visits, and interviews, The Start-Up Factory documents how entrepreneurial thinking has reshaped the pedagogy, culture, and mission of the American university.The consequences of this entrepreneurial focus extend far beyond campuses. By promoting the myth of the self-made billionaire, universities help legitimize extreme inequality and normalize forms of power that undermine democratic life. At a moment of deep institutional crisis, when the influence of the billionaire class on college campuses is increasingly absolute and the future of higher education is uncertain, The Start-Up Factory offers a clear-eyed account of how universities arrived here--and why reclaiming their autonomy has become an urgent task.

How Entrepreneurialism Captured Higher Education

The Start-Up Factory

Routledge Studies in Trust Research

Trust and Human Resource Management: Navigating Human Capital in the Age of Transformation explains why trust has become one of the most practical "must-haves" for managing people today. As work is reshaped by digital platforms, data analytics, and AI tools, employees increasingly experience HR through systems and algorithms as much as through managers. This book shows how trust is built-or damaged-through everyday HR decisions such as hiring, performance evaluation, rewards, development, and the handling of conflict, and why trust matters for engagement, well-being, innovation, and retention.Bringing together international authors from Europe, the United States, and Asia, the chapters combine clear conceptual frameworks with evidence from surveys, comparative analyses, and real organizational cases. The volume covers timely topics including trust in AI-supported recruitment and selection, the role of HR in cybersecurity and information security staffing, stress during digital transformation, cross-cultural and generational differences in trust, and trust in automated work environments. It also highlights risks linked to surveillance and opaque decision-making and offers practical guidance on transparency, communication, employee involvement, and responsible data use.Written for non-specialists as well as scholars, the book provides a global, future-oriented map for designing HR practices that are both effective and trustworthy in an era of rapid change.

Navigating Human Capital in the Age of Transformation

Trust and Human Resource Management

Managing the Future: Sustainability Leadership in Energy offers an invaluable guide on how to lead sustainability within the energy sector by presenting real-world experiences of leaders who have successfully integrated sustainability into their operations. The book outlines the framework provided by the United Nations' 17 Sustainable Development Goals (SDGs), emphasizing practical strategies for achieving these goals. The book delves into various aspects, including Sustainability and ESG reporting, the intersection of Sustainability and Geoscience, and effective communication, vision, and strategy setting. It also highlights the contributions of academic leaders in advancing the 2030 UN Sustainability Agenda, and provides narratives from other sectors to illustrate common challenges and opportunities in corporate sustainability initiatives.

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