Book value is an accounting concept that measures the value of a firm using assets as they are recorded on a balance sheet. It represents the wealth of a company in assets as well as the value of the company’s stockholder equity, as registered on a balance sheet. Book value is considere...
2.4.4 Berechnung der bonitätsinduzierten Ergebnisse aus derfair valueOption 2.5 Vom IASB diskutierte Vorschläge zur Änderung der Regeln zumhedge accountingund derfair valueOption 2.6 Ermittlung desfair value 2.6.1 Die Bewertungshierarchie nach IAS 39 ...
Value co-creation as a concept can also be viewed through the theoretical lens of new product development, which asserts giving a more active role to consumers, and companies are increasingly engaging consumers in the development of their services and products. As consumers are proactive on SEPs,...
In research literature, there are various approaches to the valuation of data, uniformly demanding the consideration of data as an asset with a disclosable business value. The following given research approaches are shortly described and assessed for their practicability in the research context: Already...
“Ibbotson SBBI: 2012 Valuation Yearbook - Median data for SIC code 806: Hospitals 2001-2011,” Morningstar, http://ccrc.morningstar.com/IndSearch.aspx# (Accessed 4/25/12); “Ibbotson Cost of Capital: 2013 Yearbook,” Morningstar, Section 8 (2013). “Ibbotson Cost of Capital: 2011 Yea...
Coopetition has the potential to improve entrepreneurship and innovation. It will be prevalent in coworking-spaces building a growing field for individual and corporate entrepreneurship. The individuals’ physical closeness in the professional and social space of the coworking-space eases multifaceted transf...
Pérez-Indoval, R.; Rodrigo-Ilarri, J.; Cassiraga, E.; Rodrigo-Clavero, M.E. PWC-Based Evaluation of Groundwater Pesticide Pollution in the Júcar River Basin. Sci. Total Environ. 2022, 847, 157386. [Google Scholar] [CrossRef] Rezaei, A.; Hassani, H.; Tziritis, E.; Fard Mousav...
Traditional access control models such as Discretionary Access Control (DAC) [9], Mandatory Access Control (MAC) [10,11], and Role-Based Access Control (RBAC) [12] cannot meet these actual needs. At the same time, the dynamics of a multimedia network make the current user needs and ...
For this reason, we decided to use a PwC model to try to capture the current stage of development. Besides the cyber-security issues analyzed in detail in the questionnaire, we found that there are many other obstacles which might hinder digitalization, such as data analysis capabilities and ...
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