Dieses Lehrbuch aus der Reihe "Studienwissen kompakt" bietet einen Einstieg in die Grundlagen des operativen und strategischen Controllings. Es vermittelt die zentralen Aufgaben und Funktionen, die das Controlling im Unternehmen innehat, und zeigt die Herausforderungen auf, die diese Querschnittsposition mit sich bringt. Zudem werden Trends und Entwicklungen im Controlling thematisiert, die die Arbeit von Controllern in den nächsten Jahren maßgeblich bestimmen werden. Kurze Lerneinheiten, übersichtliche didaktische Module sowie die begleitende Lernkontrolle sorgen für eine nachhaltige Wissensvermittlung. Das Buch richtet sich damit an alle, die sich mit Fragen des Controllings im Rahmen ihrer Aus- und Weiterbildung (auch im Nebenfach) sowie ihrer beruflichen Praxis auseinandersetzen.
This textbook provides an introduction to the fundamentals of operational and strategic controlling. It conveys the central tasks and functions that controlling has in the company and shows the challenges that this cross-sectional position entails. In addition, it addresses trends and developments in controlling that will have a significant impact on the work of controllers in the coming years. In addition to the German situation, the Swiss perspective is also taken into account. Short learning units, clearly arranged didactic modules and the accompanying learning control ensure a sustainable transfer of knowledge. The book is thus aimed at all those who deal with questions of controlling in the context of their training and further education (also as a minor subject) as well as in their professional practice. The contents - Basics of controlling- The information function of controlling- The control function of controlling- The control function of controlling- Digitalization and Controlling- Trends in controlling
Seminar paper from the year 2007 in the subject Business economics - Investment and Finance, grade: 1,5, University of Applied Sciences Essen, course: Financial Management I, language: English, abstract: The European energy power markets continue to be one of the major topics of political, industrial and financial discussions and meetings. Prices of the energy products are increasing due to declining reserves and the emerging countries like China and India are fueling a constant growth in world-wide demand. The right energy mix for the utility companies is becoming more and more important as well as the investments in a ‘cleaner’ energy due to ecological issues are necessary. For a utility company a powerful standing is essential to secure these supply issues for short and longterm supply. This is maybe one reason for the upcoming consolidation in the energy market. E.ON is also trying to play this game. Its strategic and financial goals through the merger with Endesa are to create the world’s leading power and gas company and therefore, a stronger presence in the European and American market as well as to create an advanced financial value for the shareholders. Generally for mergers it is important that both, investors in shares and managers of companies seeking to make acquisitions, need to know how much a company is worth and how much they are willing to pay for their investment. Therefore, the authors outline the theoretical background of valuating companies and will show how different valuation techniques can be used in different contexts. As for every acquisi-tion, on the one hand the possible buyer should always bear in mind that: “Price is what you pay, value is what you get”. On the other hand it is also important to keep in mind that: “A thing is worth whatever the buyer will pay for it”. These are two statements which are also important beside the valuated company values. For that reason, the authors valuate Endesa with two different valuation methods including their different approaches. First of all the Discounted Cash Flow (DCF) method will be applied. Herewith the authors will use the three different approaches: entity, equity and the adjusted present value technique. Afterwards these results are validated with three different multipliers by using the multiplier method. The average result – without the result of the Discounted Cash Flow method / equity approach – of these calculation is an estimated share price of 41,81 €/share or a corporate value of about € 44,262 billion for Endesa. The last bid of E.ON was placed on 02. February 2007 with a value of 38,75 €/share this means a corporate value of € 41,027 billion.
This textbook provides an introduction to the fundamentals of operational and strategic controlling. It conveys the central tasks and functions that controlling has in the company and shows the challenges that this cross-sectional position entails. In addition, it addresses trends and developments in controlling that will have a significant impact on the work of controllers in the coming years. In addition to the German situation, the Swiss perspective is also taken into account. Short learning units, clearly arranged didactic modules and the accompanying learning control ensure a sustainable transfer of knowledge. The book is thus aimed at all those who deal with questions of controlling in the context of their training and further education (also as a minor subject) as well as in their professional practice. The contents - Basics of controlling- The information function of controlling- The control function of controlling- The control function of controlling- Digitalization and Controlling- Trends in controlling
Climate change is the single most important global environmental and development issue facing the world today and has emerged as a major topic in tourism studies. Climate change is already affecting the tourism industry and is anticipated to have profound implications for tourism in the twenty-first century, including consumer holiday choices, the geographic patterns of tourism demand, the competitiveness and sustainability of destinations and the contribution of tourism to international development. Tourism and Climate Change: Impacts, Adaptation and Mitigation is the first book to provide a comprehensive overview of the theory and practice of climate change and tourism at the tourist, enterprise, destination and global scales. Major themes include the implications of climate change and climate policy for tourism sectors and destinations around the world, tourist perceptions of climate change impacts, tourism’s global contribution to climate change, adaptation and mitigation responses by all major tourism stakeholders, and the integral links between climate change and sustainable tourism. It combines a thorough scientific assessment of the climate-tourism interrelationships with discussion of emerging mitigation and adaptation practice, showcasing international examples throughout the tourism sector as well as actions by other sectors that will have important implications for tourism. Written by three leading academics in this field, this critical contribution highlights the challenges of climate change within the tourism community and provides a foundation for decision making for both reducing the risks, and taking advantage of the opportunities, associated with climate change. This comprehensive discussion of the complexities of climate change and tourism is essential reading for students, academics, business leaders and government policy makers.
Wnt signaling in Development and Disease: Molecular Mechanisms and Biological Functions reviews the core topics in Wnt signaling, from molecular pathway mechanisms to its role in embryogenesis, adult tissue homeostasis, and chronic disease. Written by a team of expert reviewers, the book provides clear and concise coverage of the core foundations of Wnt signaling before advancing to discussion of cutting-edge scientific research. Focused on the biological insights and current scientific questions of Wnt signaling, this book will be a comprehensive and definitive resource for a wide range of researchers and students in cell signaling, cell physiology, developmental biology, and biomedical engineering, as well as anyone interested in learning more about this important and complex protein network. • A definitive source of information on Wnt signaling and its role in development and disease, written by leaders in the field. • Explores the role of Wnt signaling in chronic disease such as melanoma, colorectal cancer, dementia, and psychiatric diseases • Reviews the complex processes of signal integration and regulation • Features broad discussion of Wnt signaling biology as well as detailed discussion of the pathway’s role in diseases and potential clinical applications.
The present book project on Research Design, which is planned in English, is intended to create an innovative textbook that can be used at university undergraduate and graduate levels in internationally oriented education in the German-speaking countries. This textbook shall provide comprehensive guidance for students when tackling their (applied) research papers. Instead of reiterating qualitative and quantitative methods it focuses on how to come up with an appropriate research design that allows the student to make the intended intellectual contribution. Starting from the desired (hypothetical) conclusion or statement the student will be guided through the process of finding the appropriate Research Question that will be answered by such a statement and the required Research Design consisting of data collection and data analysis, that allows for such a statement as the conclusion of the study. Common Research Designs in Business and Management, i.e. well beyond the standard Research Designs of Social Sciences and curtailed to the focus area, will be described with regard to their suitability to answer specific kinds of questions as well as the idiosyncrasies of the these Designs and their impact on the written research reports. Examples for each Research Design will be provided as well as guidance about how to write about such research.
During the Cold War, Britain had an astonishing number of contacts and connections with one of the Soviet Bloc’s most hard-line regimes: the German Democratic Republic. The left wing of the British Labour Party and the Trade Unions often had closer ties with communist East Germany than the Communist Party of Great Britain (CPGB). There were strong connections between the East German and British churches, women’s movements, and peace movements; influential conservative politicians and the Communist leadership in the GDR had working relationships; and lucrative contracts existed between business leaders in Britain and their counterparts in East Germany. Based on their extensive knowledge of the documentary sources, the authors provide the first comprehensive study of Anglo-East German relations in this surprisingly under-researched field. They examine the complex motivations underlying different political groups’ engagement with the GDR, and offer new and interesting insights into British political culture during the Cold War.
This book offers an introduction to the meteorological boundary conditions for power generation from wind – both onshore and offshore, and provides meteorological information for the planning and running of this important renewable energy source. It includes the derivation of wind laws and wind-profile descriptions, especially those above the logarithmic surface layer, and discusses winds over complex terrains and nocturnal low-level jets. This updated and expanded second edition features new chapters devoted to the efficiency of large wind parks and their wakes and to offshore wind energy.
This textbook describes the basic neuroanatomy of the laboratory mouse. The reader will be guided through the anatomy of the mouse nervous system with the help of abundant microphotographs and schemata. Learning objectives and summaries of key facts at the beginning of each chapter provide the reader with an overview on the most important information. As transgenic mice are one of the most widely used paradigms when it comes to modeling human diseases, a basic understanding of the neuroanatomy of the mouse is of considerable value for all students and researchers in the neurosciences and pharmacy, but also in human and veterinary medicine. Accordingly, the authors have included, whenever possible, comparisons of the murine and the human nervous system. The book is intended as a guide for all those who are about to embark on the structural, histochemical and functional phenotyping of the mouse’s central nervous system. It can serve as a practical handbook for students and early researchers, and as a reference book for neuroscience lectures and laboratories.
Revered today as, perhaps, the greatest of Renaissance painters, Leonardo da Vinci was a scientist at heart. The artist who created the Mona Lisa also designed functioning robots and digital computers, constructed flying machines and built the first heart valve. His intuitive and ingenious approach--a new mode of thinking--linked highly diverse areas of inquiry in startling new ways and ushered in a new era. In Leonardo's Legacy, award-winning science journalist Stefan Klein deciphers the forgotten legacy of this universal genius and persuasively demonstrates that today we have much to learn from Leonardo's way of thinking. Klein sheds light on the mystery behind Leonardo's paintings, takes us through the many facets of his fascination with water, and explains the true significance of his dream of flying. It is a unique glimpse into the complex and brilliant mind of this inventor, scientist, and pioneer of a new world view, with profound consequences for our times.
The proposed book is not only a tribute to the work of Brückner (and indeed also a personal tribute, since Brückner wrote his book at the Institute of Geography of the University of Bern), but references to Brückner’s book are also a conceptual tool in the proposed book, though used sparingly and thoughtfully. Apart from providing historical context, references may facilitate introducing some complex topics, for instance by first presenting Brückner’s view and then complementing the picture with today’s understanding. References can be used for contrast: Comparing Brückner’s methods and data with today’s research concepts makes the progress in the field easily understandable. The enormous growth of information since Brükner’s time allows a much more detailed perspective on some scientific problems. Or references can be used to highlight similarity. Some aspects have not changed over time. Finally, the book complements Brückner’s studies by adding the arguably most interesting and certainly most relevant period, the past 120 years.
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