Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Aboverträge Kündigen

Résiliation d’abonnement

Vertrag widerrufen

Résiliation de contrat 

Datenschutz

Protection des données

Impressum

Mentions légales

Barrierefreiheit

Accessibilité

Zahlung und Lieferung

Paiement et livraison

Libra

Was ist Libra?

C'est quoi Libra ?

Kostenlos testen

Tester gratuitement

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Aktienrecht

Droit des sociétés anonymes

Publikationen

Publications

Literatur

Digitales Angebot

Bücher

Livres

Buchreihen

Collections

Onlinemodule LEXIA

Modules en ligne LEXIA

recht.ch

Studienliteratur

Littérature pour les études

Swisslex

Dienstleistungen

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Open Access Policy

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Unser Magazin

Notre magazine

Vision und Mission

Vision et mission

Partner

Partenaires

Unternehmenskultur

Culture d'entreprise

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Sortiment & Suche

Catalogue & Recherche

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Fachkatalog Recht

Catalogue de droit

This PDF has been created in accordance with the PDF/UA-1 standard to enhance accessibility, including screen reader support, described non-text content (images, graphs), bookmarks for easy navigation

Keine Barrierefreiheitsoptionen des Lesesystems aktiv deaktiviert (außer)

Die Verwendung von Farbe ist nicht das einzige Mittel zur Informationsvermittlung

Hoher Kontrast zwischen Text und Hintergrundfarbe

Strukturelle Navigation Nächste/Zurück

Alle nicht-dekorativen Inhalte unterstützen das Lesen ohne Sehvermögen

Kontakt zum Herausgeber für weitere Informationen zur Barrierefreiheit

Business and Management (R0)

Ganite Kurt

Özkan Sarisoy

Recent Advancements in Auditing

Theory, Practice, and Innovation

&lt;p class="MsoNormal"&gt;&lt;span lang="tr"&gt;PART 1 - ABOUT ACCOUNTING AND AUDIT RESEARCHERS&amp;rsquo; PLATFORM (MUDEP) AND ASSURANCE SERVICES ASSOCIATION (GHD): CHAPTER 1: Introduction - An Innovative Dual Structure for Academic Engagement in Accounting: The Association-and-Platform Model.- CHAPTER 2: In Memoriam: The Scholarly Legacy of Mehmet &amp;Ouml;zbirecikli &amp;ndash; A Bibliometric Reflection.- PART 2 - AUDIT THEORY THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;3: Audit Procedures Disclosed under Key Audit Matters: An Analysis of Auditor Reports from BIST - Listed Manufacturing Companies.- CHAPTER&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;4: The Role of Materiality in Audit Sample Selection.- PART 3 - AUDIT PRACTICES THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 5: Evaluating Concern Assumptions in Auditing: A Case in the Renewable Wind Energy Sector.- CHAPTER 6: Examining The Effect of Related Party Transactions on the Value of the Enterprise Within The Scope of ISA 550: The Case of ISBANK.- CHAPTER 7: ISA 560 Subsequent Events: An Application in Borsa Istanbul.- CHAPTER 8: ISA 570 &amp;lsquo;Going Concern&amp;rsquo; Standard: Applications in the Banking Sector Audit Reports.- PART 4 - ARTIFICIAL INTELLIGENCE AND DIGITALIZATION IN AUDITING THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 9: Effects of the Digital Integration Process on the Practice of Independent Auditing.- CHAPTER 10: Exploring the Role of the Internet of Things and Digital Twin Technologies in the Audit Process.- CHAPTER 11: The Use of Artificial Intelligence in Independent Auditing.- PART 5 - RECENT ISSUES ON INTERNAL AUDITING AND EXTERNAL AUDITING THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 12: Expectation Gaps in Internal Auditing: An Examination of the Perspectives of External and Internal Auditors.- CHAPTER 13: An Examination of the Effects of the Pandemic Period on the Independent Audit Process Within the Scope of International Auditing Standards.- CHAPTER 14: Legal and Criminal Liabilities of the Independent Auditor.&lt;/span&gt;&lt;/p&gt;

Contributions to Economics

Pasquale L. Scandizzo holds a Ph.D. from the University of California, Berkeley. He is Professor of Political Economy, past Director and Fellow of the Center for Economic and International Studies, Senior Fellow and Member of the Advisory Board of the University of Rome “Tor Vergata” Foundation, President of the Villa Mondragone Economic Development Association, President Emeritus of the Italian Society of Development Economics, and Chairman of OpenEconomics International, a university spin off focusing on project evaluation and economic development. His former institutional positions include the Governing Board of the Italian Institute of Statistics, the Italian Institute for Economic Planning (President), the National Planning Board, the Italian Parliamentary Budget Committee (Senior Adviser), the Ministry of Economics and Finance (Economic Adviser) the World Bank (Senior Economist and Research Coordinator). He has developed widely published methodologies to evaluate public investment programs, by combining option theory, cost benefit analysis and computable general equilibrium methods, and
 
 has been advising the World Bank and other multilateral institutions on the applications of these methodologies to policies of sustainable development.

This study explores the transformative potential of Artificial Intelligence (AI) in the tourism sector, emphasizing its role in enhancing service quality, operational efficiency, and global reach. To assess future impacts, the study uses a Social Accounting Matrix (SAM) and a Computable General Equilibrium (CGE) model built on GTAP 11 data. A scenario analyzing €66 billion in AI-tourism investments across G7 and other nations suggests strong short-term returns, particularly for capital and skilled labor, with the U.S. leading due to favorable infrastructure and market conditions. These findings point to the need for skill development and equitable policy design. AI’s capacity to personalize experiences and optimize operations positions it as a key driver of sustainable growth in tourism, with considerable economic spillovers and transformative potential across global markets.

A General Equilibrium Analysis

Tourism, Structural Features and Artificial Intelligence

Shortlisted for the Financial Times and Schroders Business Book of the Year Award How 1,000 years of global history show why technological and economic progress is often followed by stagnation and even collapse In How Progress Ends, Carl Benedikt Frey challenges the conventional belief that economic and technological progress is inevitable. For most of human history, stagnation was the norm, and even today progress and prosperity in the world's largest, most advanced economies--the United States and China--have fallen short of expectations. To appreciate why we cannot depend on any AI-fueled great leap forward, Frey offers a remarkable and fascinating journey across the globe, spanning the past 1,000 years, to explain why some societies flourish and others fail in the wake of rapid technological change. By examining key historical moments--from the rise of the steam engine to the dawn of AI--Frey shows why technological shifts have shaped, and sometimes destabilized, entire civilizations. He explores why some leading technological powers of the past--such as Song China, the Dutch Republic, and Victorian Britain--ultimately lost their innovative edge, why some modern nations such as Japan had periods of rapid growth followed by stagnation, and why planned economies like the Soviet Union collapsed after brief surges of progress. Frey uncovers a recurring tension in history: while decentralization fosters the exploration of new technologies, bureaucracy is crucial for scaling them. When institutions fail to adapt to technological change, stagnation inevitably follows. Only by carefully balancing decentralization and bureaucracy can nations innovate and grow over the long term--findings that have worrying implications for the United States, Europe, China, and other economies today. Through a rich narrative that weaves together history, economics, and technology, How Progress Ends reveals that managing the future requires us to draw the right lessons from the past.

Technology, Innovation, and the Fate of Nations

How Progress Ends

Criminal Practice Series

This single volume explains the civil recovery regime under POCA 2002 in the magistrates' court for professionals. POCA 2002, Pt 5 contains the relevant primary legislation and includes the provisions that deal with the recovery of cash, listed assets, and bank accounts. There is considerable overlap in the principles and procedures that UK law enforcement must follow; from initial searches to the seizure and detention/freeze of assets before submitting an eventual forfeiture application. Providing expert commentary on POCA 2002, Pt 5 and the principles and procedures that must be followed this title ensures that practitioners can provide practical guidance to individuals and corporates and includes all the relevant statutory provisions, rules, codes and forms. It answers questions such as: - Why would a client's bank account be frozen? - If HMRC successfully applies to freeze a client's bank account, how can I get the court order discharged? - If my client's cash is seized, how can I practically advise a client to get the funds returned? - If my client is subject to a criminal investigation and a civil investigation, how should I advise them? - If my client's bank accounts are frozen, how can everyday expenses, including paying legal fees, be met? This is a must have title for Financial crime legal professionals, Accountants, Compliance officers, Fraud analysts, Cyber security experts, and Anti-bribery and corruption specialists.

A Guide to Civil Recovery in the Magistrates’ Court

Humanity's most spectacular era yet is increasingly within reach.So why are we doing everything we can to hold it back?The bestselling author of The Rational Optimist delivers a daring vision of the future - one that is potentially dazzling, but only if we stop sleepwalking into self-inflicted decline.We're on the brink of a truly spectacular explosion of productivity and prosperity, argues Matt Ridley, thanks to a combination of artificial intelligence, material science and genomic knowledge that is unprecedented in its scope and implications. With characteristic wit and ferocity, he confronts the irrational pessimism that dominates public discourse and examines the bureaucratic bloat, regulatory overreach, ideological superstition and crony capitalism that stand in the way.Optimistic in conclusion but unsparing in its analysis, The Flourishing is a rousing call to achieve and innovate by refusing to settle for a merely adequate future when a magnificent one is within reach.

The Rational Pessimist

Forschung zur Digitalisierung der Wirtschaft | Advanced Studies in Business Digitization

Künstliche Intelligenz eröffnet neue Möglichkeiten, Beratungsleistungen zu automatisieren und zu skalieren. Doch wie können automatisiert erzeugte Analyseergebnisse so aufbereitet werden, dass sie für Berater und Klienten verständlich, nachvollziehbar und vertrauenswürdig bleiben?
Die Arbeit entwickelt und evaluiert nach dem Design Science Research-Paradigma mit KBXAI-PA einen Wissensgraph-basierten Ansatz der erklärbaren Künstlichen Intelligenz für die Geschäftsprozessanalyse. Der Ansatz verbindet explizites Experten- und Domänenwissen mit deduktiven Analyseverfahren und interaktiven Lernmechanismen. Dadurch können Schwachstellen in Geschäftsprozessen identifiziert, geeignete Verbesserungsmaßnahmen abgeleitet und die zugrunde liegenden Entscheidungspfade transparent erklärt werden. Eine interaktive Erklärungsschnittstelle bereitet die Ergebnisse nutzerorientiert auf und ermöglicht einen bidirektionalen Erklärungsprozess durch menschliches Feedback.
Die Evaluation zeigt, dass wissensbasierte und datengetriebene Verfahren wie Process Mining komplementäre Stärken besitzen. Insbesondere bei der begründeten, domänenspezifischen Analyse von Verbesserungspotenzialen bietet KBXAI-PA einen Mehrwert.
Damit leistet die Arbeit einen Beitrag zur vertrauenswürdigen Virtualisierung der Unternehmensberatung. Sie eröffnet neue Möglichkeiten für skalierbare Beratungsangebote, Self-Service-Anwendungen und menschenzentrierte Formen der Zusammenarbeit zwischen KI, Beratern und Klienten.

Künstliche Intelligenz eröffnet neue Möglichkeiten, Beratungsleistungen zu automatisieren und zu skalieren. Doch wie können automatisiert erzeugte Analyseergebnisse so aufbereitet werden, dass sie für Berater und Klienten verständlich, nachvollziehbar und vertrauenswürdig bleiben?Die Arbeit entwickelt und evaluiert nach dem Design Science Research-Paradigma mit KBXAI-PA einen Wissensgraph-basierten Ansatz der erklärbaren Künstlichen Intelligenz für die Geschäftsprozessanalyse. Der Ansatz verbindet explizites Experten- und Domänenwissen mit deduktiven Analyseverfahren und interaktiven Lernmechanismen. Dadurch können Schwachstellen in Geschäftsprozessen identifiziert, geeignete Verbesserungsmaßnahmen abgeleitet und die zugrunde liegenden Entscheidungspfade transparent erklärt werden. Eine interaktive Erklärungsschnittstelle bereitet die Ergebnisse nutzerorientiert auf und ermöglicht einen bidirektionalen Erklärungsprozess durch menschliches Feedback.Die Evaluation zeigt, dass wissensbasierte und datengetriebene Verfahren wie Process Mining komplementäre Stärken besitzen. Insbesondere bei der begründeten, domänenspezifischen Analyse von Verbesserungspotenzialen bietet KBXAI-PA einen Mehrwert.Damit leistet die Arbeit einen Beitrag zur vertrauenswürdigen Virtualisierung der Unternehmensberatung. Sie eröffnet neue Möglichkeiten für skalierbare Beratungsangebote, Self-Service-Anwendungen und menschenzentrierte Formen der Zusammenarbeit zwischen KI, Beratern und Klienten.

Ein Ansatz zur Unterstützung der Virtualisierung der Unternehmensberatung

Wissensgraph-basierte erklärbare KI für die Prozessanalyse

Digital Transformation and Innovation

This book explores how Generative Artificial Intelligence is reshaping creativity, innovation, and human–AI collaboration across art, design, business, and education. Taking an interdisciplinary and practice-oriented approach, the book offers conceptual frameworks and practical insights to support the active shaping of creative processes in the context of digital transformation. The book brings together international contributions from artistic practice, critical and philosophical inquiry, design and innovation research, entrepreneurial ecosystems, and future-oriented education. Structured around three thematic sections, creative practices and critical perspectives; human–AI collaboration in design and innovation; and education and future skills, the volume develops a coherent narrative on how AI transforms not only creative outputs, but also processes, roles, and ways of thinking.A distinctive feature of the book is its integration of reflective and artistic perspectives with empirical studies and real-world applications. It traces historical developments of AI in creative domains, challenges dominant narratives of generative AI, and introduces novel approaches to co-creation and human–machine partnerships. At the same time, it addresses applied contexts such as storytelling in entrepreneurial ecosystems, AI-supported design, and practical experiments in collaborative creativity. Overall, the book provides guidance for developing human-centred, responsible, and sustainable approaches to creativity in an age of co-creative intelligence.

Reframing Human–Machine Collaboration

Creativity and Artificial Intelligence

Global Financial Accounting & Reporting

Leveraging Data Science and Machine Learning

Predictive Intelligence for Transforming Healthcare Insurance

Practical courage frameworks for auditors navigating AI and regulatory pressure&nbsp; Auditing with Courage: Reimagining Assurance and Building Trust in the Age of AI, written by PCAOB Board Member Christina Ho, combines memoir with actionable guidance for auditors facing today's most difficult professional challenges. Ho draws on lived experience dissenting from within the system to show auditors how to stand firm when it matters most.&nbsp; Auditing with Courage provides practical frameworks for speaking up at every career stage, grounded in Ho's journey from Tiananmen Square to confronting U.S. Senators. The book addresses the growing need for independent AI assurance, explaining why auditors are uniquely positioned to provide it and how principled courage strengthens both the profession and public trust. Real-world scenarios cover AI-driven risk assessments and pressure to approve unsafe systems.&nbsp; Readers will also find:&nbsp; <ul> <li>Courage frameworks that move beyond abstract ethics to audit-specific guidance for challenging management decisions and questioning AI outputs&nbsp;</li> </ul> <ul> <li>Real-world scenarios addressing AI-driven risk assessments and the regulatory uncertainties surrounding emerging technologies&nbsp;</li> </ul> <ul> <li>Insights from an insider who dissented from within the system rather than leaving, offering a perspective distinct from whistleblower narratives&nbsp;</li> </ul> <ul> <li>Practical strategies for building independent AI assurance capabilities as AI systems increasingly influence credit approvals, insurance pricing, and investments&nbsp;</li> </ul> <ul> <li>Guidance for auditors at every career stage on how to speak up when pressured to approve systems that may cause harm&nbsp;</li> </ul> Auditing with Courage is written for external auditors, internal auditors, government auditors, accounting engineers, and accounting students who need concrete guidance for exercising professional courage in technically complex situations. Ho's firsthand experience at the highest levels of audit oversight makes this an unmatched resource for professionals committed to protecting investors and public trust.&nbsp;

Reimagining Assurance and Building Trust in the Age of AI

Auditing with Courage

Build category leadership by combining community momentum, AI-enabled strategy and faster brand decision-making. Marketing at Velocity is a strategic implementation guide for senior marketing leaders who want to build brands that compound value, strengthen market position and keep earning relevance in fast-moving categories. Written by brand and marketing strategist Arnt Eriksen, who brings over 30 years of experience, this book connects proven brand-building principles with the systems shaping the next decade of growth. It translates AI, community dynamics, decentralized ownership and strategic speed into practical marketing strategy for enterprise and growth-stage organizations. Drawing on field-tested frameworks including the One Rule Formula, Velocity Loops and the Decentralized Brand Scorecard, this book equips leaders to: - Build compounding brand momentum Apply AI to improve precision - Turn community into strategic advantage - Strengthen leadership through frameworks - Implement practical actions quickly Featuring real-world examples from Nike, Adidas, Lufthansa, Starbucks and other major organizations, Velocity Marketing gives senior marketing professionals the tools to lead with confidence, accelerate learning and build brands that never stop earning their place. Themes include: brand strategy, AI marketing, community-led growth, category leadership, decentralized brands, marketing transformation

B2B Brand Building, Momentum and Category Leadership

Marketing at Velocity

Controlling & Management Review – Jahrgang 2024

Turn enterprise AI into a source of strategic insight, not just productivity gains.The AI Gap by leading AI expert and keynote speaker Richard Foster-Fletcher shows business and technology leaders how to unlock greater value from enterprise AI by changing the structures, processes and culture surrounding it. Organizations invest in AI expecting new intelligence and transformative insights. Yet AI is often introduced through procurement, security, legal and compliance systems designed for standard software, restricting its potential before it can deliver on that promise. This book explains why this gap persists and what organizations must change to close it. You'll learn how to: - Identify organizational barriers limiting the value of AI - Move beyond productivity-focused AI implementation - Create conditions where AI can generate deeper insights - Enable employees to explore, experiment and challenge established thinking &gt;The AI Gap equips leaders to rethink AI implementation, create space for experimentation and turn artificial intelligence into a powerful driver of organizational insight and long-term business value. Themes include: enterprise AI, AI implementation, AI strategy, business transformation, organizational culture, AI innovation

How Business Decisions Expand What AI Can Do

The AI Gap

Recent Advancements in Auditing

Weitere Titel zum Thema