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Der Jahresabschluss ist das zentrale Instrument zur Bereitstellung von prognoserelevanten Informationen und er erfreut sich – dank normierter Struktur und verpflichtender Prüfung – hoher Beachtung seitens der Adressaten. Es liegen bereits empirische Studien vor, die belegen, dass Jahresabschlussinformationen von Investoren im Rahmen der Preisbildung von Finanztiteln berücksichtigt werden, diese also Wertrelevanz besitzen. Ein wesentlicher Nachteil des Jahresabschlusses ist jedoch seine Vergangenheitsorientierung, so dass die enthaltenen Informationen letztlich immer einen ‘Blick in den Rückspiegel’ darstellen.<BR> Eine vergleichsweise hohe Prognoserelevanz besitzen demgegenüber Angaben zur Unternehmensstrategie, angefangen von den strategischen Zielen über die unternehmensinterne und -externe Analyse bis hin zum Implementierungsfortschritt strategischer Programme. Ein Instrument zur Kommunikation derartiger Informationen in der deutschen Rechnungslegung stellt aufgrund seiner inhaltlichen Flexibilität und seines verbal-qualitativen Charakters der Lagebericht nach HGB dar. Dank seiner Einbindung in die Pflichtpublizität und -prüfung erscheint er zudem deutlich verlässlicher als jede andere Form der Unternehmenskommunikation.<BR> Vor diesem Hintergrund wird in dieser Arbeit untersucht, wie sich das Publizitätsverhalten deutscher Unternehmen in Bezug auf Strategieinformationen im Lagebericht im Zeitablauf darstellt und inwieweit das unternehmensindividuelle Niveau der Strategieberichterstattung Einfluss auf zentrale Kapitalmarktparameter ausübt.

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Neural control of human motor output and how it is modified by alterations in physical activity levels is complex and multidimensional. The use of various experimental designs has vastly increased our knowledge of how the nervous system integrates descending, segmental, and ascending information to produce motor outputs, yet there is still much to learn. A more complete picture of the neurophysiology underlying the control of human motor outputs may prove useful in guiding rehabilitation programs aimed at reducing motor impairments following disease or injury. The purpose of this Special Issue is to collect original articles that explore neural excitability in various states. Studies examining neural excitability on a moment-to-moment basis (acute) or following prolonged periods of exercise or skill training and disuse (chronic) are encouraged. Original research studies using various experimental measures (e.g., transcranial magnetic stimulation, transmastoid electrical stimulation, single motor unit recordings, electroencephalography, and measures of spinal reflexes) in various states (e.g., fatigued, non-fatigued, and resting) during different types of motor outputs (tonic or dynamic) are encouraged. Experimental studies and literature reviews are welcome.

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Open-source electronics are becoming very popular, and are integrated with our daily educational and developmental activities. At present, the use open-source electronics for teaching science, technology, engineering, and mathematics (STEM) has become a global trend. Off-the-shelf embedded electronics such as Arduino- and Raspberry-compatible modules have been widely used for various applications, from do-it-yourself (DIY) to industrial projects. In addition to the growth of open-source software platforms, open-source electronics play an important role in narrowing the gap between prototyping and product development. Indeed, the technological and social impacts of open-source electronics in teaching, research, and innovation have been widely recognized.

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This highly informative and carefully presented book discusses the preparation, processing, characterization and applications of different types of nanoenergetic materials, as well as the tailoring of their properties. It gives an overview of recent advances of outstanding classes of energetic materials applied in the fields of physics, chemistry, aerospace, defense, and materials science, among others. The content of this book is relevant to researchers in academia and industry professionals working on the development of advanced nanoenergetic materials and their applications.

The Eye Center, P.A.

Cataracts often affect both eyes if they are age-related. Studies indicate that more people will be diagnosed with cataracts in one or both eyes by age 80.

Bella Clarkson

Elaborado por Montblanc Consulting

CPU6

Szabó Ferenc (Zeneszabó)

Szabó Ferenc (Zeneszabó) kottáiból (műveiből)

Franchising Magazine USA

Windows User

According to TMR’s projections, the global organic fertilizers market is likely to exhibit a vigorous 7.6% CAGR over the forecast period 2017 to 2025. The market was estimated to be worth US$3.37 bn in 2016, and is forecasted to reach a value of US$6.40 bn by 2025.

https://www.certschief.com/

The updated strategies make your DEA-5TT2 exam dumps authentic and you can efficiently prepare for the DEA-5TT2 pdf questions on the first attempt.

Percival Lowell

PD-US

Edgar Saltus

PD-US

ravi sharma

Hudson Financial Planning

Hudson Financial Planning offers trusted financial advice in Brisbane. Discover how our experienced team can help secure your financial future.

ABGTL

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The volumes on the Great War that are here published are the result of a series of seminars held at the Department of Political and Social Sciences of the University of Florence between 2014 and 2015. Starting from the occasion of the centennial, the authors wanted to take stock of some specific aspects of the studies related to the First World War. To this purpose, historians, military analysts, political scientists and sociologists have questioned the meaning of the fracture that marks the beginning of the twentieth century and, consequently, the basic aspects of the new policy of the “short century”, from both an Italian and European perspective.

PC

Philippe Nguyen