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Unsere eBooks genügen ab dem 28.06.25 den grundsätzlichen Anforderungen an Barrierefreiheit. Detaillierte Informationen finden Sie unter https://www.narr.de/barrierefreiheit.

Keine Barrierefreiheitsoptionen des Lesesystems aktiv deaktiviert (außer)

Carsten Berkau

Financial Statements

International Accounting (IFRS)

1. Conventions&#13;
2. Financial Statements based on HGB&#13;
3. Financial Statements based on IFRSs&#13;
4. Accounting for Retailers&#13;
5. Basics of Financial Statement Analysis&#13;
6. Formal Financial Statement Requirements&#13;
7. Non-current Assets on the Balance Sheet&#13;
8. Business Combinations&#13;
9. Current Assets on the Balance Sheet&#13;
10. Statement of Cash Flows&#13;
11. Equity on the Balance Sheet&#13;
12. Statement of Profit or Loss and Other Comprehensive Income&#13;
13. Statement of Changes in Equity&#13;
14. Liabilities on the Balance Sheet

The new edition of Consumer Behavior &amp; Insights introduces an innovative approach to teaching consumer behavior by building on traditional psychological, sociological, and behavioral frameworks to embrace the practical implications and insights of those frameworks. Without sacrificing scholarly depth, it incorporates emerging research in areas such as neuromarketing, sustainability, and artificial intelligence, reflecting the evolving landscape of consumer research.Key features include updated case studies in every chapter, offering fresh insights into a variety of global, real-world applications. The text also offers timely insights from the field, the executive suite, and academia to provide students with a 360-degree view of how consumer research is generated and how it can be applied. Importantly, the text showcases a wide range of consumption situations, cultural backgrounds, and viewpoints. In its entirety, these features make theoretical concepts and models engaging and relatable, inviting students to dig deeper and to think like practitioners.This edition is designed to meet the needs of undergraduate and postgraduate students, as well as professionals in marketing, business, and related fields. It serves as an essential resource for anyone seeking to deepen their understanding of consumer behavior and its practical applications in today's dynamic global marketplace.

Consumer Behavior & Insights

Das Beck'sche Handbuch der Rechnungslegung behandelt aus betriebswirtschaftlicher, handels- und steuerrechtlicher Sicht die Aufstellung und Offenlegung von Jahres- und Konzernabschlüssen und die damit in Zusammenhang stehenden Probleme (insbesondere Prüfung, Gewinnverwendung und Kapitalausstattung).
Praxisrelevante Einzelprobleme werden dargestellt und entsprechende Lösungswege aufgezeigt.
Die Darstellung kontroverser Standpunkte erleichtert es dem Benutzer, sich eine eigene Meinung zu bilden.
Der zunehmenden Internationalisierung wird dadurch Rechnung getragen, dass auch der Inhalt der International Accounting Standards/ International Financial Reporting Standards wiedergegeben wird.
Die CD-ROM enthält die einschlägigen Vorschriften zur Rechnungslegung nach HGB und IFRS.
Für die Leiter Rechnungswesen, kaufmännische Leiter, Wirtschaftsprüfer und vereidigte Buchprüfer, Steuerberater und Steuerbevollmächtigte sowie Versicherungen und Kreditinstitute.

HGB und IFRS. Grundwerk zur Fortsetzung (min. 3 Ergänzungslieferungen). Grundwerk ohne Fortsetzung € 299,00. Rechtsstand: März 2026

Beck'sches Handbuch der Rechnungslegung

SIDREA Series in Accounting and Business Administration

This book explores the multifaceted role of gender in contemporary society, focusing on its influence across art and cultural expression, entrepreneurial practices, and sustainability strategies. Based on contributions presented at the 10th Ipazia Workshop, the volume examines how art and culture serve as powerful tools for social inclusion, how gender dynamics shape innovation and entrepreneurship within the “Made in Italy” industries, and how emerging sustainability policies reflect a growing commitment to gender equality.
Adopting a multidisciplinary approach, the book investigates both conceptual frameworks and empirical evidence, addressing the challenges and opportunities that gender issues present in creative, economic, and reporting practices. The content is organized into three main sections: gender and inclusion in art and culture; gender dynamics in entrepreneurship and innovation; and gender equality in sustainability and disclosure.
This volume is intended for academics, researchers, and graduate students in gender studies, cultural studies, sustainability, and business innovation. It also appeals to policymakers, entrepreneurs, and cultural professionals seeking to understand the intersection of gender with creativity, economic development, and sustainable practices.

Gender Perspectives in the Contemporary World

Art, Culture and Made in Italy

A Norton Short

Biologically, race does not exist. But in our social world, it remains decidedly important. Mainstream scientists embrace these truths, yet misinformation about human variation and genetics persists in our society. What is the true relationship between the two? And how should we talk about identity in science and medicine?In deeply researched, masterful prose, sociologist Rina Bliss guides us through the invention and evolution of the concept. She reveals how the myth of distinct, biological races endures in medicine, science and social policy-warping our understanding of complex topics like intelligence, disease susceptibility and behaviour. Even well-intentioned researchers add to the confusion by introducing racial analysis in contexts where it doesn't belong, resulting in misleading reports that amplify harmful assumptions and ignore the social forces at work. At a time when misinformation about our bodies and identities is dangerously prevalent, Bliss unmasks what's truly real about race: namely, racism's impact on our bodies and lives.<ul><li>A Norton Short</li>
</ul>

Untangling Science, Genetics, and Society

What's Real about Race?

Essential Law for SQE1

Essential Trusts Law for SQE1 explains the key principles of Trusts Law in a clear, concise and easy-to-understand style. Written specifically for SQE study, this book covers all of the topics contained in the syllabus for the contract law subject area in SQE1 Functioning Legal Knowledge (FLK) assessments.The book aims to break down the apprehension and fear that many students have when encountering Trusts Law for the first time by dividing the subject area into six sections, each covering a separate part of Trusts Law within the SQE syllabus. The book also uses several practical features to allow students to test their understanding throughout the chapter. These include:<ul> <li>Chapter overviews;</li> <li>Revision points: each chapter concludes with a concise list of key revision points;</li> <li>Problem scenarios to ensure that the key principles are fully understood when applied in practical situations;</li> <li>Multiple-choice questions in the format used for the SQE1 (with answers in an appendix to enable you to test your knowledge).</li> </ul>Part of Routledge's Essential Law for SQE1 series, this concise and accessible text provides a clear understanding of the key principles of Trusts Law and will enable you to test your assessment skills. Without the assumption of any prior knowledge of Trusts Law, it is suitable for both undergraduates and non-law graduates.

Essential Trusts Law for SQE1

6-Minute Smarts

You want EVERYONE to feel included in your organization, because you know that when all employees, no matter their identities and backgrounds, are valued for what they uniquely offer, magic happens.But talking about Diversity, Equity &amp; Inclusion (DEI) is surprisingly hard. It strikes at our core values and beliefs, and people get uncomfortable, which is why so many organizations get stuck. Draw on an insight new model that will help you lead beyond the discomfort and develop a truly inclusive mindset. It's a lifetime's work, but it starts in just 6 minutes!

The Inclusion Mindset

Bringing together essays from neurodivergent and disabled writers, and writers with chronic illnesses, this collection explores the impact of these experiences and the struggle against such biases within the field of creative writing. Whilst neuro-divergent and disabled writers publish world-class poetry, prose, and drama that moves readers and wins awards, they face many difficulties accessing these achievements - difficulties which often go unnoticed, unmentioned, and underappreciated. Visibility, insight, alternative approaches, and thorough research are all needed to create more inclusive writing environments. This book confronts these issues head on, calling for diversity in the creative writing field, community, and industry, and more equitable spaces in adjacent arenas from academia to publishing. Broken into four sections, this anthology focuses on creative writing programs, classrooms, the community, and its people, combining narrative, research and practical contributions to the field to offer a mix of practical strategies, personal and pedagogical interventions, critiques, and craft meditations that explore teaching, transformation, evolution, embodied craft, visibility, belonging, injustice, otherness, and views from the outside. With essays and excerpts written by authors and educators from across seven countries, who are each impacted by a wide range of disabilities, including ADHD, autism, blindness, dyslexia, dyspraxia, stroke aphasia, cerebral palsy, bipolar, fibromyalgia, and rheumatoid arthritis, this collection informs, deconstructs and re-imagines to reform and revolutionize normative structures within writing institutions and communities.

Disability, Illness, Neurodivergence, and Ableism in Creative Writing

Divergent Writers

This collection critically examines the current condition of personal property law and scholarship in light of significant conceptual, technological, and commercial advancements in the 21st century. In 2000, Peter Birks lamented that 'our personal property law is in a bad state'. The subject's foundations are poorly understood, and the present century has brought with it a raft of changes which the law of personal property has been required to address. In this context, it is more important than ever that personal property law is keenly studied and properly understood. This book considers personal property law from both a theoretical and a practical perspective. If we are to have a functioning personal property law that is capable of addressing modern challenges, it must be based on firm foundations and appropriately situated within our broader private law. To that end, this collection contains 15 chapters from renowned academics on the nature and scope of the subject and its fundamental concepts. Beyond this, the book considers whether our existing personal property law has appropriately dealt with the commercial, technological, and social advancements that the 21st century has brought with it. It contains chapters addressing the legal treatment of digital assets, the legal effect of modern commodity financing arrangements, and contemporary issues in the law of sale.

Personal Property Law in the 21st Century

The next evolution of DEI is here. Discover how to shape a workplace that puts everyone ahead through the groundbreaking FAIR framework. Over 80 percent of Americans agree that the goals of diversity, equity, and inclusion (DEI) are important in workplaces and society. Yet, research shows that a mere 20 percent feel they’ve directly benefited from workplace DEI programs. As traditional DEI efforts in the workplace face disengagement, backlash, and stagnation, it’s time to reimagine this work. Drawing on historical case studies, deep research, and a decade of the author’s consulting experience with organizations of all sizes, this book reveals the four tenets that will shape the next evolution of workplace DEI: <ul><li>Outcomes over Intentions: Don’t chase trends. Do what it takes to measurably achieve greater fairness, access, inclusion, and representation for all.</li><li>Systems over Self-Help: Don’t fixate on individual biases. Solve the root causes of discrimination by shaping workplace norms, culture, processes, and practices.</li><li>Coalitions over Cliques: Don’t just preach to the choir. Build bridges and movements that engage everyone as part of the solution. &nbsp;</li><li>Win-Win over Zero-Sum: Don’t give in to “us versus them.” Create and relentlessly communicate a vision for a better status quo for everyone.</li></ul> The FAIR framework offers an alternative to both the performative practices of traditional DEI programs and the false promises of anti-DEI antagonists. With clarity, urgency, and no-nonsense practicality, Fixing Fairness charts a new path forward for those committed to creating better outcomes for all.

4 Tenets to Transform Diversity Backlash into Progress for All

Fixing Fairness

Through the theorization of leadership from various communicative perspectives, this book offers a comprehensive, multi-perspectival framework and actionable insights for building responsible, relational, and inclusive leadership practices.This book presents three distinct perspectives on how sub-disciplines in communication studies understand, utilize, and theorize the intersections between communication and leadership: (1) diversity, equity, inclusion, and access (DEIA), intercultural, and critical cultural approaches; (2) relational, discursive, and collective approaches; and (3) pedagogical and training approaches. Contributors showcase how communication theory assists in building more responsible, relational, dialogical, ethical, and meaningful leadership practices, using applied cases, scenarios, and leader profiles to demonstrate theoretical approaches in practical contexts. Each chapter features suggested further readings and questions to spark continued engagement with the issues presented.This text is suited to advanced undergraduate and graduate students in leadership communication, organizational communication, and leadership studies within communication studies, business, psychology, higher education and administration, and military leadership programs.

An Advanced Introduction

Leadership Communication Theory and Practice

How outdated work norms undermine careers, caregiving, and gender equity--and how leaders can fix the system.The workplace is broken--and it's holding everyone back. Women still struggle to grow in their careers, while men who endeavor to do their part at home are often stigmatized. This disconnect means that even when men take part in flexible work arrangements or contribute to caregiving, women end up picking up the slack and missing out on professional opportunities.If companies want to reach their full potential and achieve true fairness at work, the workplace must change--and it starts at the top. In Fair Share, gender-in-the-workplace experts W. Brad Johnson and David G. Smith offer a blueprint for how leaders can break down systemic barriers across the organization so that men can do more outside of paid work and women can take their rightful place in the ranks of corporate leadership. They suggest focusing on three key areas: <ul><li>Rethinking company culture and the structure of work</li><li>Going all-in on caregiving options and employee benefits</li><li>Making gender fairness routine through process and policies</li></ul>Filled with examples and insights from both men and women, Fair Share offers a look at what companies can become when leaders finally break down the obstacles holding everyone back. By working together, men and women can create a better workplace, one where every individual can achieve what they want--both at work and at home.

How Men and Women Can Create a More Equitable Workplace Together

Fair Share

Financial Statements

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