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BroadStreet Publishing Group, LLC Be Still and Know A1072127109
ECPA Gold Milestone Sales Award for more than 500,000 sold. Why do we find it so difficult to admit that we need God—all the time? He loves to meet us wherever we are and fill us with everything we need for each new day. He encourages us to draw near to him with confidence, boldly making our requests known. As you reflect on these devotional entries, scriptures, and prayers, be assured of God's unwavering love toward you. Unashamedly ask him for strength, joy, peace, and hope as you spend time in his presence. Ask again. And again. He is listening—every time. Key Features: - Motivational daily devotionals for everyone of all ages. - Perfect gift for friends, family, birthdays, holidays, and more. - Binding: Imitation/Faux Leather with ribbon marker. - Pages: 384 - Publisher: BroadStreet Publishing Group, LLC - Faux leather - High-grade faux leather provides durability and exquisite tactile appeal. - Heat debossing - Heat debossing on faux leather darkens its color, giving the cover a two-tone appearance and creating indentation which shows off the intricate design and varied texture. - Foil stamping - Matte foil finishing touches are elegantly placed to enhance certain features, capturing attention and adding class for an aesthetic appeal. - Smyth-sewn binding - This high-quality sturdy binding stitches book signatures together creating durability and allowing pages to lay flat when open. Decorative head and foot bands are also added to further complement the binding. - Interior paper - This matte art high quality paper with a smooth satin touch provides long-lasting vivid coloration and durability. - Ribbon marker - A beautiful satin ribbon marker conveniently keeps your place so you can quickly pick up where you left off.
Abrams & Chronicle Books Rainbow One Line a Day A1059107901
The bestselling One Line a Day series has sold over 2 million copies! Featuring the rainbow-like paintings of Kindah Khalidy, this vibrant version of the beloved One Line a Day journal is a cheerful way to capture five years of memories. This stunning memory book is a simple and rewarding way to reflect and record. The pages offer space to write a brief line each day, while allowing you to compare today's events with your notes from the same date in years past. With exuberant artwork by Kindah Khalidy on the cover and interior, and with foil accents and a ribbon page marker, this keepsake journal will brighten all your days. - QUICK AND EASY TO USE: Just jot down a short note, highlight, or thought for each day. It's a great way to: - Track progress. - Begin or end each day with a moment of reflection. - Capture a five-year slice of life. - REVISIT MEMORIES AS YOU RECORD: This page layout allows you to compare today's notes with those of years past on each date going back five years. Discover what you did one, two, three, or four years ago on birthdays, New Year's Eve, or anniversaries as you fill these pages. - KEEPSAKE JOURNAL: With colorful artwork, a padded cover, foil-stamped accents, and a ribbon page marker, this beautiful journal is a stunning display on the nightstand and becomes a keepsake to treasure. - A JOYFUL GIFT FOR MILESTONES OR ANY OCCASION: This five-year diary makes a sweet gift for holidays, Mother's Day, Father's Day, graduation, or anyone starting a new chapter. - Fans of One Line a Day, Floral One Line a Day, Celestial One Line a Day, or Modern One Line a Day will love this beautiful new version. Perfect for: - Men and women seeking new, distinctive ways to record and reflect - Fans of the One Line a Day series - Mother's Day, Father's Day, and graduation gift shoppers
Hanover Square Press Life Is a Lazy Susan of Sh*t Sandwiches A1073262546
*Digital narration read by the authors and celebrated podcasters, Jennifer Welch and Angie Sullivan!* From the beloved hosts of the hit podcast I've Had It, an honest, irreverent and inspiring guide to overcoming life's unexpected challenges and finding joy, stability and humor in today's chaotic world, for fans of Big Friendship and The Subtle Art of Not Giving a F*ck Long before their blockbuster podcast, I’ve Had It, Jennifer Welch and Angie “Pumps” Sullivan were simply two best friends, supporting each other through the ups and downs of life. Together they’ve celebrated family milestones and cheered on professional successes, but they’ve weathered the storms together too. For the first time, Angie and Jennifer open up about the most personal moments that shaped their worldviews, sharpened their humor and inspired the “hopeful cynicism” that underpins their I’ve Had It podcast, including: The strains that addiction put on their marriages Angie's reckoning with her husband's infidelity How they coped with divorce and the highs and lows of parenting The formative early experiences that shaped their politics in different ways Their experiences with self-doubt and brushes with fame, including on the Bravo show "Sweet Home Oklahoma" The hilarious moments that kept them laughing through everything Jennifer and Angie have seen it all, and they're here to help guide readers on their own journeys, showing us how we too can center our lives around humor, hope and connection and let go of the rest. Don’t miss Jennifer Welch’s newest book, Not Today, Fascists—a no-holds-barred take on the rising threat of theocracy in America and a fresh vision for how we can take back our country.
Allgemeine Beschreibung Die Reolink 5MP WLAN PTZ Überwachungskamera bietet eine herausragende Bildqualität mit einer Auflösung von 5MP und ermöglicht eine klare Sicht auf den gesamten Raum. Dank der integrierten Infrarotlichter liefert die Kamera auch bei Nacht superklare Videos. Sie unterstützt sowohl 2,4 GHz als auch 5 GHz WLAN, was eine schnellere Verbindung und flüssigeres Video-Streaming ermöglicht. Die automatische Personen- und Haustierverfolgung sorgt dafür, dass wichtige Bewegungen erkannt und verfolgt werden, was sie ideal für die Überwachung von Babys und Haustieren macht. Technische daten Bildsensor: 1/2,7" CMOS Sensor Auflösung: 2560x1920 (5 Megapixel) Objektiv: f=2,8-8 mm Autofokus, F=1,6 Zoom: 3X optischer Zoom Sichtwinkel: Horizontal: 48° - 98°, Vertikal: 37° - 75° Schwenk-/Neigewinkel: Horizontal: 355°, Vertikal: 50° Mindestbeleuchtung: 0 Lux (mit IR-Illuminator) IR-Abstand: 12m (40ft) Dimensionen: Φ80*111mm Gewicht: 250g Stromeingang: DC 5,0V / 2A Max. Bildfrequenz: 20 fps Bitrate: 1024 Kbps - 5120 Kbps (Standard: 4096 Kbps) Max. Benutzerzugriff: 20 Benutzer (1 Administrator & 19 Benutzer) Unterstützt bis zu 12 simultane Videostreams (10 x Substream & 2 x Mainstream) WLAN-Standard: IEEE 802.11a/b/g/n Betriebstemperatur: -10°C - +55°C Lagertemperatur: -40°C - 70°C Betriebsfeuchtigkeit: 20% - 85% Lagerfeuchtigkeit: 10% - 90% Kompatibilität und Zubehör Kompatibel mit Synology, QNAP NAS, Blue Iris, IP Cam Viewer, iSpy, Digital WatchDog, Sighthound Video, Security Spy, TinyCam, Evocam, Milestone Unterstützt microSD-Karten bis zu 256 GB im FAT32-Format Lieferumfang: x1 Kamera, x1 Montageplatte, x1 Netzadapter, x1 Nadel zum Zurücksetzen, x1 Lochschablone zur Montage, x1 Aufkleber Videoüberwachung, x1 Kurzanleitung, x1 Päckchen mit Schrauben Installation Einrichtung über Ethernet-Kabel oder WLAN in wenigen Minuten Einfaches Scannen des QR-Codes für die Ersteinrichtung Anwendung Ideal für Baby- und Haustierüberwachung Bewegungsalarme in Echtzeit erhalten Mit zwei-Wege-Audio können Sie mit Ihren Kindern oder Haustieren kommunizieren Weitere Informationen Die Kamera kann nur in Innenräumen verwendet werden; nicht für den Außeneinsatz geeignet Unterstützt Google Assistant Die Kamera kann mit einem 5V 1A DC-Netzteil betrieben werden (3m Netzteil im Lieferumfang enthalten)
An eye-opening look at how social media shapes the stories we tell and the lives we lead Over the past two decades, platforms like Instagram, Facebook, and TikTok have revolutionized how we document and share our lives. We once archived our experiences in photo albums, and now we capture our most significant moments in reels and photo dumps. Whether we prefer to admit it or not, social media is where our history lives now. In The Story of Your Life, journalist and New York magazine columnist Kathryn Jezer-Morton examines how these algorithm-driven platforms not only change the way we share information but also shape the content itself. What stories do we choose to tell, and how do these choices reflect and shape our evolving identities? Through rigorous research and intimate interviews with everyday people, Jezer-Morton explores how the platforms on which we have told our life stories for the past twenty years have determined what those stories have come to look and sound like. Today our attention spans are short, and our stories reflect that, with spectacle and exaggeration playing ever-larger roles in our accounts of everyday life. By examining how we share, talk, and post about our milestones, vacations, homes, relationships, hardships, politics, and more, Jezer-Morton shows just how pervasive and influential our social media platforms have become in how we view ourselves and what we consider to be a life well lived. Smart, funny, and sharply observant, The Story of Your Life delivers an original and revealing look at our lives online and off and offers us a fresh perspective on the ways social media shapes the very arcs of our lives.
Penguin Publishing Group The Story of Your Life A1077314552
An eye-opening look at how social media shapes the stories we tell and the lives we lead Over the past two decades, platforms like Instagram, Facebook, and TikTok have revolutionized how we document and share our lives. We once archived our experiences in photo albums, and now we capture our most significant moments in reels and photo dumps. Whether we prefer to admit it or not, social media is where our history lives now. In The Story of Your Life, journalist and New York magazine columnist Kathryn Jezer-Morton examines how these algorithm-driven platforms not only change the way we share information but also shape the content itself. What stories do we choose to tell, and how do these choices reflect and shape our evolving identities? Through rigorous research and intimate interviews with everyday people, Jezer-Morton explores how the platforms on which we have told our life stories for the past twenty years have determined what those stories have come to look and sound like. Today our attention spans are short, and our stories reflect that, with spectacle and exaggeration playing ever-larger roles in our accounts of everyday life. By examining how we share, talk, and post about our milestones, vacations, homes, relationships, hardships, politics, and more, Jezer-Morton shows just how pervasive and influential our social media platforms have become in how we view ourselves and what we consider to be a life well lived. Smart, funny, and sharply observant, The Story of Your Life delivers an original and revealing look at our lives online and off and offers us a fresh perspective on the ways social media shapes the very arcs of our lives.
Cuvillier Verlag E-Government and Administrative Reform in Germany and Vietnam A1055699282
E-government and its connection with administrative reforms are commonly regarded as important milestones for e-democracy and e-participation – although they have been poorly investigated so far. The book attempts to tap the potential of e-government in a pilot study for Germany and Vietnam. At first glance, such an approach seems daring, as the two countries differ considerably in their political systems. All the more surprising are the results reached by the German-Vietnamese working group. The findings on e-government and its service quality are disappointing for both countries. Even the question has arisen as to what advantages citizens can have through it. From the German perspective, critical voices on the potential of e-government for political participation and deliberation predominate. The Vietnamese side considers the possibilities for e-democracy, e-participation and in the fight against environmental pollution and corruption to be much more positive. It can be assumed that this is related to the greater leap in development made by countries such as Vietnam compared with Germany through information and communications technology. E-Government und sein Zusammenhang mit Verwaltungsreformen werden allgemein als wichtige Meilensteine für E-Demokratie und E-Partizipation angesehen – obwohl sie bisher nur unzureichend untersucht wurden. In einer Pilotstudie für Deutschland und Vietnam versucht das Buch, das Potenzial von E-Government zu erschließen. Auf den ersten Blick erscheint ein solcher Ansatz gewagt, da sich die beiden Länder in ihren politischen Systemen stark unterscheiden. Umso überraschender sind die Resultate der deutsch-vietnamesischen Arbeitsgruppe. Die Ergebnisse zum Thema E-Government und dessen Servicequalität sind für beide Länder enttäuschend. Es stellt sich sogar die Frage, welche Vorteile die Bürger durch es haben können. Aus deutscher Sicht dominieren kritische Stimmen über das Potenzial von E-Government für politische Partizipation und Deliberation. Die vietnamesische Seite schätzt die Möglichkeiten für E-Demokratie, E-Beteiligung und im Kampf gegen Umweltverschmutzung und Korruption für wesentlich positiver ein. Es ist davon auszugehen, dass dies mit dem größeren Entwicklungssprung von Ländern wie Vietnam im Vergleich zu Deutschland durch Informations- und Kommunikationstechnologien zusammenhängt.
Allgemeine Beschreibung Die Reolink 5MP WLAN PTZ Überwachungskamera bietet eine herausragende Bildqualität mit einer Auflösung von 5 Megapixeln und ermöglicht eine klare Sicht auf den gesamten Raum. Sie ist mit Infrarotlichtern ausgestattet, die auch bei Nacht superklare Videos liefern. Diese Kamera unterstützt sowohl 2,4 GHz als auch 5 GHz WLAN, was eine flexible Verbindung und flüssiges Video-Streaming ermöglicht. Sie ist ideal für die Überwachung von Babys und Haustieren, da sie Personen und Haustiere automatisch verfolgen kann und nur in definierten Erkennungszonen Bewegungen registriert, um unerwünschte Alarme zu minimieren. Technische daten Bildsensor: 1/2,7" CMOS Sensor Auflösung: 2560x1920 (5 Megapixel) Objektiv: f=2,8-8 mm Autofokus, F=1,6 Zoom: 3X optischer Zoom Sichtwinkel: Horizontal: 48° - 98°, Vertikal: 37° - 75° Schwenk-/Neigewinkel: Horizontal: 355°, Vertikal: 50° Mindestbeleuchtung: 0 Lux (mit IR-Illuminator) IR-Abstand: 12m (40ft) Dimensionen: Φ80*111mm Gewicht: 250g Stromeingang: DC 5,0V / 2A Max. Bildfrequenz: 20 fps Max. Bitrate: 1024 Kbps - 5120 Kbps (Standard: 4096 Kbps) Max. Benutzerzugriff: 20 Benutzer (1 Administrator & 19 Benutzer) Unterstützt bis zu 12 simultane Videostreams (10 x Substream & 2 x Mainstream) WLAN-Standard: IEEE 802.11a/b/g/n Betriebstemperatur: -10°C - +55°C Lagertemperatur: -40°C - 70°C Betriebsfeuchtigkeit: 20% - 85% Lagerfeuchtigkeit: 10% - 90% Kompatibilität und Zubehör Kompatibel mit Synology, QNAP NAS, Blue Iris, IP Cam Viewer, iSpy, Digital WatchDog, Sighthound Video, Security Spy, TinyCam, Evocam, Milestone Unterstützt Google Assistant Lieferumfang: x1 Kamera, x1 Montageplatte, x1 Netzadapter, x1 Nadel zum Zurücksetzen, x1 Lochschablone zur Montage, x1 Aufkleber Videoüberwachung, x1 Kurzanleitung, x1 Päckchen mit Schrauben Installation Die Kamera lässt sich in wenigen Minuten über ein Ethernet-Kabel oder WLAN einrichten. Schließen Sie einfach ein Ethernet-Kabel an oder scannen Sie den QR-Code für die Ersteinrichtung. Anwendung Die Kamera eignet sich hervorragend für die Überwachung von Babys und Haustieren. Sie können mit Ihren Kindern über das eingebaute Mikrofon und den Lautsprecher kommunizieren und erhalten Bewegungsalarme in Echtzeit. Weitere Informationen Unterstützt microSD-Karten bis zu 256 GB im FAT32-Format Die Kamera kann nur in Innenräumen verwendet werden; sie ist nicht für den Außeneinsatz geeignet Die Kamera kann mit einem 5V 1A DC-Netzteil betrieben werden (ein 3m Netzteil wird mitgeliefert)
Abrams & Chronicle Books Rainbow One Line a Day A1059107901
The bestselling One Line a Day series has sold over 2 million copies! Featuring the rainbow-like paintings of Kindah Khalidy, this vibrant version of the beloved One Line a Day journal is a cheerful way to capture five years of memories. This stunning memory book is a simple and rewarding way to reflect and record. The pages offer space to write a brief line each day, while allowing you to compare today's events with your notes from the same date in years past. With exuberant artwork by Kindah Khalidy on the cover and interior, and with foil accents and a ribbon page marker, this keepsake journal will brighten all your days. - QUICK AND EASY TO USE: Just jot down a short note, highlight, or thought for each day. It's a great way to: - Track progress. - Begin or end each day with a moment of reflection. - Capture a five-year slice of life. - REVISIT MEMORIES AS YOU RECORD: This page layout allows you to compare today's notes with those of years past on each date going back five years. Discover what you did one, two, three, or four years ago on birthdays, New Year's Eve, or anniversaries as you fill these pages. - KEEPSAKE JOURNAL: With colorful artwork, a padded cover, foil-stamped accents, and a ribbon page marker, this beautiful journal is a stunning display on the nightstand and becomes a keepsake to treasure. - A JOYFUL GIFT FOR MILESTONES OR ANY OCCASION: This five-year diary makes a sweet gift for holidays, Mother's Day, Father's Day, graduation, or anyone starting a new chapter. - Fans of One Line a Day, Floral One Line a Day, Celestial One Line a Day, or Modern One Line a Day will love this beautiful new version. Perfect for: - Men and women seeking new, distinctive ways to record and reflect - Fans of the One Line a Day series - Mother's Day, Father's Day, and graduation gift shoppers
In KILLING FLOOR 2, players descend into continental Europe where the outbreak caused by Horzine Biotech’s failed experiment has quickly spread and gained unstoppable momentum, essentially paralyzing the European Union— Just one month after the events in the original KILLING FLOOR, the specimen clones are everywhere and civilization is in disarray; communications have failed, governments have collapsed, and military forces have been systematically eradicated. The people of Europe know survival and self-preservation too well and lucky survivors have gone into hiding. Not all have given up hope though... A group of civilians and mercenaries have banded together to combat the outbreak and established privately funded operation bases across Europe. Upon tracking specimen clone outbreaks, players will descend into zed-laden hot zones and exterminate them. Features Visceral Gore — KILLING FLOOR 2 ramps up the gore with a proprietary, high powered persistent blood system bringing new levels of fidelity to the genre. Players will send entrails, severed limbs, and blood flying as they wade through hordes of enemies. But they need to watch out! If caught, enemies will rip them, and their entire party limb from limb. 6 player co-op or solo play — A multitude of varied playable characters await for players to choose from as they enter the fray in online co-op mode or solo mode for those willing to brave the horrific specimens alone. Versus survival game mode — Be the Zed! A 12 player PvP mode where two teams take turns playing Humans vs. Zeds in a pair of short matches. In the first match, one team plays Humans and the other Zeds until the humans all die during a single round or they beat the boss. For the second match the teams switch sides and when the battle is completed both teams receive a score based on their performance and the higher score wins! Terrifying zeds — ew enemies and fan favorites from the original game are back with expanded and smarter artificial intelligence, dishing out powerful attacks, working as a group to weaken the player’s party and pushing the challenge level and fear factor to new levels. Unique blend of weaponry — From modern militaristic assault rifles, brutal improvised makeshift weapons, classic historical guns, and off the wall “Mad Scientist” weapons, KILLING FLOOR 2 has a unique blend of killing tools that will satisfy any gamer. Expanded perk system — Perks from the original game have been reimagined with more added to the fold. All perks now progress with meaningful talent choices that amplify different play styles, giving players a progression path that is expansive and full of rewarding milestones. Brutal melee combat — KILLING FLOOR 2 reinvents melee combat completely. Players now have control over the type of melee attacks they can perform, enabling them to deliver bone-breaking crippling attacks to Zeds.Genres: Action, FPS, SurvivalEntwickler: Tripwire InteractivePublisher: Tripwire Interactive
RAVENSBURGER 13097023 Play+ My first Magnetic Book: Match and Learn Numbers - englisch RAVENSBURGER00000000000013097023
Fun magnetic book for learning to count One cow, two pigs and three goats Ð there's lots going on at the farm! Little ones can get actively involved in this magnetic book: who feeds the four lambs? Short texts help them to place the magnets in the right place on the magnetic pages. There is also even more to count on each page: Leah has five carrots for the five rabbits. And what else is there five times? With six large magnets, little ones can learn to count in a playful way and discover farm animals. About Play+ A child's capacity to play is unlimitedÑand it's a good thing, too! The more your child plays, the more aware they become about how things workÑsparking fun, discovery, and learning! The Play+ collection from Ravensburger encompasses a wide range of toys and books for babies and toddlers aged 0 to 36 months. With playful discovery at its heart, the collection has been designed keeping children and parents in mind - offering captivating fun and developmental benefits with practical touches for ease of use and added play value. Whether it's time for a story, teething time, an anytime playtime, or you're simply on-the-go together, Play+ toys and books are designed to encourage your child's natural curiosity and foster early milestones. Developed alongside experts and incorporating over 100 years of Ravensburger expertise in making high quality toys. It all starts with play! Suitable from 18+ monthsWith 6 sturdy, high-quality magnets for matching and learning to countFully magnetic pages encourage free playMagnets promote fine motor skills and creativityWith storage on the book - so nothing gets lostSpiel- und Lernbuch fŸr Kinder ab 18 MonatenMit 6 stabilen und hochwertigen Magneten zum Zuordnen und ZŠhlen lernenMagnete fšrdern die Feinmotorik und KreativitŠtMit Aufbewahrung am Buch Ð so geht nichts verloren
A tender and joyful portrait of cat companionship from the author of The Solitude of Ravens In 1977, photographer Masahisa Fukase turned his lens toward a new companion: his cat, Sasuke. "That year I took a lot of pictures crawling on my stomach to be at eye level with a cat and, in a way, that made me a cat. It was a job full of joy, taking these photos playing with what I liked, in accordance with the changes of nature." A year later, he acquired a second cat, named Momoe. "I didn't want to photograph the most beautiful cats in the world but rather capture their charm in my lens, while reflecting me in their pupils," he wrote of these images. "You could rightly say that this collection is actually a 'self-portrait' for which I took the form of Sasuke and Momoe." Featuring tipped-on cover images, this gorgeously made book is arranged in four chapters, organized around the chronology of Fukase's life with his cats. As so often in his work, these tender images also express the photographer's subjectivity and his connection to his subject. Born in 1934 on the island of Hokkaido, in the north of Japan, into a family of studio photographers, Masahisa Fukase was meant to take over the family business, but instead he launched a career as a freelance reporter in the late 1960s. In 1971 he published his first photography book, dedicated to his family. In 1974, he cofounded the Workshop Photography School with Shomei Tomatsu, Eikoh Hosoe, Noriaki Yokosuka, Nobuyoshi Araki and Daido Moriyama. That same year, MoMA dedicated a milestone exhibition New Japanese Photography to their work; but it was the 1986 book The Solitude of Ravens that was to make Fukase a revered photographer worldwide. After a fall in 1992, Fukase went into a coma at the age of 58 and was kept on life support until his death in 2012.
GRIN Bewertung von langfristigen Dienstleistungsverträgen nach HGB, IAS und US-GAAP
Diplomarbeit aus dem Jahr 2001 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Mainz (Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Inhaltsangabe:Einleitung: Die deutschen (HGB) und die internationalen (IAS, US-GAAP) Rechnungslegungsgrundsätze haben sich unterschiedlich entwickelt. Das deutsche Handelsrecht ist u. a. vom Maßgeblichkeits- bzw. umgekehrten Maßgeblichkeitsprinzip geprägt. Dies bedeutet, dass es eine Verknüpfung zwischen den handels- und steuerrechtlichen Ansätzen gibt. Die International Accounting Standards (IAS) haben keine Rechtskraft und sind grundsätzlich nur Empfehlungen seitens des IASC s. Die Vorschriften der IAS sind weder größen- noch rechtfsformabhängig und deren Anwendung beruht auf rein freiwilliger Basis. Die United States Generally Accepted Accounting Principles (US-GAAP) sind Bilanzierungs- und Bewertungsgrundsätze deren gesetzesähnlicher Charakter als eine Art Common Law der Rechnungslegung gilt. Unternehmen, die der amerikanischen Börsenaufsicht unterliegen, müssen für den Konzernabschluss die Vorschriften der US-GAAP anwenden. Aufgrund der fehlenden Maßgeblichkeit bei den IAS und den US-GAAP gibt es keine Verknüpfung zwischen dem Handels- und dem Steuerrecht. Das HGB beinhaltet viele Wahlrechte und bietet den bilanzierenden Unternehmen einen erheblichen Gestaltungsspielraum. Die Anwendung von Wahlrechten bei den IAS ist sehr eingeschränkt und bei den US-GAAP existieren faktisch keine Wahlrechte. Dies wirkt sich auf die Bilanzierungs- und Bewertungsgrundsätze aus. Das HGB orientiert sich an dem Vorsichtsprinzip, welches eine weite Auslegung des Realisations- und Imparitätsprinzips zulässt. Das Ziel ist der Gläubigerschutz und die Kapitalerhaltung. Bei den IAS und den US-GAAP steht die periodengerechte Erfolgsermittlung mit dem Ziel einer umfassenden Information für derzeitige und zukünftige Investoren im Vordergrund. Die unterschiedlichen Zielsetzungen der Rechnungslegungsgrundsätze wirken sich u. a. auf die Bewertung von langfristigen Dienstleistungsaufträge aus. Weder nach deutschen noch nach internationalen Rechnungslegungsgrundsätzen ist der Begriff langfristige Aufträge eindeutig festgelegt. Bilanzrechtlich werden sie als schwebende Geschäfte bzw. executory contracts behandelt. Charakteristisch für eine langfristige Auftragsdurchführung ist nach h. M., wenn der Beginn und die Beendigung eines Auftrages in unterschiedliche Rechnungsperioden (Geschäftsjahre) fallen. Die zur Bewertung von langfristigen Aufträgen angewendeten Methoden sind die: - Completed-contract Methode. - Percentage-of-completion Methode (anteilige Gewinnrealisierung). - Bewertung nach dem Teilabnahmeprinzip (milestones). Die Anschaffungs- bzw. Herstellkosten bilden die Grundlage zur Bewertung der langfristigen Aufträge. Die Tabelle stellt die unterschiedlichen Pflicht-, Wahlbestandteile und Ansatzverbote der einzelnen Rechnungslegungssysteme dar. Inhaltsverzeichnis:Inhaltsverzeichnis: AbkürzungsverzeichnisI Tabellen- und AbbildungsverzeichnisIII KurzzusammenfassungIV 1.Erläuterung der Themenstellung1 2.Entwicklung der nationalen (HGB) und internationalen (IAS, US-GAAP) Rechnungslegungsvorschriften2 3.Langfristige Dienstleistungsaufträge5 3.1Definition langfristiger Dienstleistungsaufträge5 3.2Vertragsarten bei langfristigen Dienstleistungsaufträgen6 3.3Charakteristische Merkmale für Risiken bei langfristigen Dienstleistungsaufträgen8 4.Rechnungslegungsgrundsätze (HGB, IAS, US-GAAP)9 4.1Grundlagen und Funktionen9 4.2Übersicht der Rechnungslegungsgrundsätze nach HGB, IAS, US-GAAP11 4.2.1Ziele der Rechnungslegung12 4.2.2Grundsätze der Rechnungslegung12 4.2.2.1Going Concern12 4.2.2.2Dominierende Rechnungslegungsgrundsätze13 4.2.3Allgemeine Informatione...
Two leaders in the field offer a compelling analysis of the current state of the art and reveal the steps we must take to achieve a robust artificial intelligence that can make our lives better. “Finally; a book that tells us what AI is, what AI is not, and what AI could become if only we are ambitious and creative enough.” —Garry Kasparov, former world chess champion and author of Deep Thinking Despite the hype surrounding AI, creating an intelligence that rivals or exceeds human levels is far more complicated than we have been led to believe. Professors Gary Marcus and Ernest Davis have spent their careers at the forefront of AI research and have witnessed some of the greatest milestones in the field, but they argue that a computer beating a human in Jeopardy! does not signal that we are on the doorstep of fully autonomous cars or superintelligent machines. The achievements in the field thus far have occurred in closed systems with fixed sets of rules, and these approaches are too narrow to achieve genuine intelligence. The real world, in contrast, is wildly complex and open-ended. How can we bridge this gap? What will the consequences be when we do? Taking inspiration from the human mind, Marcus and Davis explain what we need to advance AI to the next level, and suggest that if we are wise along the way, we won't need to worry about a future of machine overlords. If we focus on endowing machines with common sense and deep understanding, rather than simply focusing on statistical analysis and gatherine ever larger collections of data, we will be able to create an AI we can trust—in our homes, our cars, and our doctors' offices. Rebooting AI provides a lucid, clear-eyed assessment of the current science and offers an inspiring vision of how a new generation of AI can make our lives better.
MCGRAW-HILL Professional How to Be Exceptional A1021207193
One of The Globe & Mail's Top 10 Business books of the Year! Rethink Everything You Know About Leadership Strengths "A must-read for anyone wanting to positively stand out in an organization or for leaders wanting to raise the overall performance of the organization." -- Cindy Brinkley, Vice President, Global Human Resources, General Motors "Zenger Folkman's findings related to companion behaviors is exciting. It enhances what's been presented in prior books and makes extraordinary leadership seem like an achievable goal. I would recommend this book to anyone committed to the journey." -- Pam Mabry, Director, Human Resources, The Boeing Company "The authors take the groundbreaking concept of driving leadership effectiveness by building our strengths to a whole new level of practical implementation, providing us with a brilliantly clear road map. I have found this body of work to be absolutely invaluable . . . I cannot imagine a person in a leadership role today who would not find value from reading this book cover to cover." -- Loren M. Starr, Senior Managing Director and Chief Financial Officer, Invesco Ltd. How to Be Exceptional is a milestone in the emerging business case for evidence-based management. Building on two decades of earlier research, the authors brilliantly lay out a simple, concrete, scientifically validated model for achieving consistently superior business results through leadership. . . . Its magic is its simplicity, pragmatism, and focus." -- Eric Severson, Senior Vice President, Talent, Gap Inc. " How to Be Exceptional is the best book on professional development I have read in decades. It reinforces the emerging wisdom that the path to greatness is really about building profound strengths, rather than through relentlessly focusing on one's weaknesses. This is a great road map for any leader seeking to optimize their growth and impact." -- Michael A. Peel, Yale University, Vice President, Human Resources and Administration
MCGRAW-HILL Professional How to Be Exceptional A1021207193
One of The Globe & Mail's Top 10 Business books of the Year! Rethink Everything You Know About Leadership Strengths "A must-read for anyone wanting to positively stand out in an organization or for leaders wanting to raise the overall performance of the organization." -- Cindy Brinkley, Vice President, Global Human Resources, General Motors "Zenger Folkman's findings related to companion behaviors is exciting. It enhances what's been presented in prior books and makes extraordinary leadership seem like an achievable goal. I would recommend this book to anyone committed to the journey." -- Pam Mabry, Director, Human Resources, The Boeing Company "The authors take the groundbreaking concept of driving leadership effectiveness by building our strengths to a whole new level of practical implementation, providing us with a brilliantly clear road map. I have found this body of work to be absolutely invaluable . . . I cannot imagine a person in a leadership role today who would not find value from reading this book cover to cover." -- Loren M. Starr, Senior Managing Director and Chief Financial Officer, Invesco Ltd. How to Be Exceptional is a milestone in the emerging business case for evidence-based management. Building on two decades of earlier research, the authors brilliantly lay out a simple, concrete, scientifically validated model for achieving consistently superior business results through leadership. . . . Its magic is its simplicity, pragmatism, and focus." -- Eric Severson, Senior Vice President, Talent, Gap Inc. " How to Be Exceptional is the best book on professional development I have read in decades. It reinforces the emerging wisdom that the path to greatness is really about building profound strengths, rather than through relentlessly focusing on one's weaknesses. This is a great road map for any leader seeking to optimize their growth and impact." -- Michael A. Peel, Yale University, Vice President, Human Resources and Administration
Two leaders in the field offer a compelling analysis of the current state of the art and reveal the steps we must take to achieve a robust artificial intelligence that can make our lives better. “Finally; a book that tells us what AI is, what AI is not, and what AI could become if only we are ambitious and creative enough.” —Garry Kasparov, former world chess champion and author of Deep Thinking Despite the hype surrounding AI, creating an intelligence that rivals or exceeds human levels is far more complicated than we have been led to believe. Professors Gary Marcus and Ernest Davis have spent their careers at the forefront of AI research and have witnessed some of the greatest milestones in the field, but they argue that a computer beating a human in Jeopardy! does not signal that we are on the doorstep of fully autonomous cars or superintelligent machines. The achievements in the field thus far have occurred in closed systems with fixed sets of rules, and these approaches are too narrow to achieve genuine intelligence. The real world, in contrast, is wildly complex and open-ended. How can we bridge this gap? What will the consequences be when we do? Taking inspiration from the human mind, Marcus and Davis explain what we need to advance AI to the next level, and suggest that if we are wise along the way, we won't need to worry about a future of machine overlords. If we focus on endowing machines with common sense and deep understanding, rather than simply focusing on statistical analysis and gatherine ever larger collections of data, we will be able to create an AI we can trust—in our homes, our cars, and our doctors' offices. Rebooting AI provides a lucid, clear-eyed assessment of the current science and offers an inspiring vision of how a new generation of AI can make our lives better.
GRIN Bewertung von langfristigen Dienstleistungsverträgen nach HGB, IAS und US-GAAP A1033290792
Diplomarbeit aus dem Jahr 2001 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Mainz (Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Inhaltsangabe:Einleitung: Die deutschen (HGB) und die internationalen (IAS, US-GAAP) Rechnungslegungsgrundsätze haben sich unterschiedlich entwickelt. Das deutsche Handelsrecht ist u. a. vom Maßgeblichkeits- bzw. umgekehrten Maßgeblichkeitsprinzip geprägt. Dies bedeutet, dass es eine Verknüpfung zwischen den handels- und steuerrechtlichen Ansätzen gibt. Die International Accounting Standards (IAS) haben keine Rechtskraft und sind grundsätzlich nur Empfehlungen seitens des IASC s. Die Vorschriften der IAS sind weder größen- noch rechtfsformabhängig und deren Anwendung beruht auf rein freiwilliger Basis. Die United States Generally Accepted Accounting Principles (US-GAAP) sind Bilanzierungs- und Bewertungsgrundsätze deren gesetzesähnlicher Charakter als eine Art Common Law der Rechnungslegung gilt. Unternehmen, die der amerikanischen Börsenaufsicht unterliegen, müssen für den Konzernabschluss die Vorschriften der US-GAAP anwenden. Aufgrund der fehlenden Maßgeblichkeit bei den IAS und den US-GAAP gibt es keine Verknüpfung zwischen dem Handels- und dem Steuerrecht. Das HGB beinhaltet viele Wahlrechte und bietet den bilanzierenden Unternehmen einen erheblichen Gestaltungsspielraum. Die Anwendung von Wahlrechten bei den IAS ist sehr eingeschränkt und bei den US-GAAP existieren faktisch keine Wahlrechte. Dies wirkt sich auf die Bilanzierungs- und Bewertungsgrundsätze aus. Das HGB orientiert sich an dem Vorsichtsprinzip, welches eine weite Auslegung des Realisations- und Imparitätsprinzips zulässt. Das Ziel ist der Gläubigerschutz und die Kapitalerhaltung. Bei den IAS und den US-GAAP steht die periodengerechte Erfolgsermittlung mit dem Ziel einer umfassenden Information für derzeitige und zukünftige Investoren im Vordergrund. Die unterschiedlichen Zielsetzungen der Rechnungslegungsgrundsätze wirken sich u. a. auf die Bewertung von langfristigen Dienstleistungsaufträge aus. Weder nach deutschen noch nach internationalen Rechnungslegungsgrundsätzen ist der Begriff langfristige Aufträge eindeutig festgelegt. Bilanzrechtlich werden sie als schwebende Geschäfte bzw. executory contracts behandelt. Charakteristisch für eine langfristige Auftragsdurchführung ist nach h. M., wenn der Beginn und die Beendigung eines Auftrages in unterschiedliche Rechnungsperioden (Geschäftsjahre) fallen. Die zur Bewertung von langfristigen Aufträgen angewendeten Methoden sind die: - Completed-contract Methode. - Percentage-of-completion Methode (anteilige Gewinnrealisierung). - Bewertung nach dem Teilabnahmeprinzip (milestones). Die Anschaffungs- bzw. Herstellkosten bilden die Grundlage zur Bewertung der langfristigen Aufträge. Die Tabelle stellt die unterschiedlichen Pflicht-, Wahlbestandteile und Ansatzverbote der einzelnen Rechnungslegungssysteme dar. Inhaltsverzeichnis:Inhaltsverzeichnis: AbkürzungsverzeichnisI Tabellen- und AbbildungsverzeichnisIII KurzzusammenfassungIV 1.Erläuterung der Themenstellung1 2.Entwicklung der nationalen (HGB) und internationalen (IAS, US-GAAP) Rechnungslegungsvorschriften2 3.Langfristige Dienstleistungsaufträge5 3.1Definition langfristiger Dienstleistungsaufträge5 3.2Vertragsarten bei langfristigen Dienstleistungsaufträgen6 3.3Charakteristische Merkmale für Risiken bei langfristigen Dienstleistungsaufträgen8 4.Rechnungslegungsgrundsätze (HGB, IAS, US-GAAP)9 4.1Grundlagen und Funktionen9 4.2Übersicht der Rechnungslegungsgrundsätze nach HGB, IAS, US-GAAP11 4.2.1Ziele der Rechnungslegung12 4.2.2Grundsätze der Rechnungslegung12 4.2.2.1Going Concern12 4.2.2.2Dominierende Rechnungslegungsgrundsätze13 4.2.3Allgemeine Informatione...
INSTANT #1 NEW YORK TIMES BESTSELLER * One of Esquire's Best Celebrity Memoirs of All Time An intimate, behind-the-scenes, richly illustrated celebration of beloved The Office co-stars Jenna Fischer and Angela Kinsey’s friendship, and an insiders' view of Pam Beesly, Angela Martin, and the iconic TV show. Featuring many of their never-before-seen photos. Receptionist Pam Beesly and accountant Angela Martin had very little in common when they toiled together at Scranton’s Dunder Mifflin Paper Company. But, in reality, the two bonded in their very first days on set and, over the nine seasons of the series’ run, built a friendship that transcended the show and continues to this day. Sharing everything from what it was like in the early days as the show struggled to gain traction, to walking their first red carpet—plus exclusive behind-the-scenes stories on the making of milestone episodes and how their lives changed when they became moms—this must-read celebrity memoir, The Office BFFs, is full of the same warm and friendly tone Jenna and Angela have brought to their Office Ladies podcast. What does a friendship built on one of the world’s most beloved sitcoms look like? On-Screen Rivals, Off-Screen Best Friends: From their first day on set, discover how the actors behind the uptight Angela Martin and gentle Pam Beesly forged an inseparable, lifelong bond. Navigating Hollywood: From the show’s early days of struggle to walking their first red carpet, read what it was really like to be part of a television phenomenon. Never-Before-Seen Photos: Explore a personal collection of hundreds of photos from their phones and cameras, capturing the moments that never aired. A Conversation with the Office Ladies: Full of the same warm, witty, and friendly tone that has made their Office Ladies podcast a fan-favorite listen.