Das Europa der 90er Jahre stellt in den verschiedensten Bereichen eine Herausforderung dar, insbesondere auch in Wissenschaft und Technik. Die Träger dieses innovativen Bereiches - die Hochschulen, Forschungsinstitute und die Industrie - sind daher aufgefordert, ihren bisher gepflegten Gedankenaustausch zu verstärken. Das "Forum '90 Wissenschaft und Technik" soll ein weiterer Meilenstein auf diesem Weg sein. Wissenschaftlern und Forschern, Entwicklern und Anwendern soll die Möglichkeit geboten werden, sich über aktuelle neue Techniken und Anwendungsgebiete zu informieren und ihre Erfahrungen auszutauschen. Mit diesem Ziel möchten die Universität Trier, die Stadt Trier, der Siemens-Informationstechnik Anwenderverein e.V. (SAVE) und die Siemens AG als gemeinsame Veranstalter ein breites Vortragsprogramm anbieten. Während des zweitägigen Forums sollen sowohl Themen von allgemein wissenschaftlichem Interesse behandelt als auch spezielle Grundprinzipien, Technologien und Anwendungsgebiete in vier verschiedenen Fachgebieten vorgestellt werden: den Geisteswissenschaften, den Wirtschaftswissenschaften, den Ingenieurwissenschaften und den Naturwissenschaften.

Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of “decision usefulness” makes it possible respectively obligatory to meet the information needs of a HBR by “ ... reducing the information asymmetry between providers and recipients of capital … ” . “To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations.”By calling for “decision useful” information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if “decision useful” information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG can use them within the decision-making processes.Hence, the main goal of this elaboration is to figure out to what degree and how CG can benefit from “decision useful” information that holistic business reporting in accordance with IAS / IFRS holds.Therefore the present thesis, as the title already suggests, primarily deals with the analysis of (1st) what information HBR on the basis of IAS / IFRS accounting providesand (2nd) to what extent information from holistic business reporting is useful for corporate governance.Finally, this thesis will draw a conclusion on the analysis whether CG can be based on holistic business reporting in accordance with IAS / IFRS accounting and summarize its new insights in the topics of CG and HBR.

Seminar paper from the year 2009 in the subject Business economics - Offline Marketing and Online Marketing, grade: 2,0, University of Applied Sciences Essen, language: English, abstract: On the one hand, brands can increase a company's value significantly or even represent the company itself. On the other hand, consumers want to take over the image of a brand and identify themselves with the characteristics carried by the brand. This goes along with the need of having branded goods as a mark of status and belonging. Therefore, companies need to focus on strengthening their brand image and brand equity in order to succeed on the market and diversify themselves from their competitors. However, the question is, are the efforts in creating a strong brand image and high brand equity justified when thinking about the impact on the consumer?Why are so many companies focusing on image instead of paying attention to the quality of their products? And why do so many companies spent money on sponsoring sports teams instead of investing in the improvement of their product s characteristics or developing new innovative products? In order to get into the topic, this case study will have a look at Puma as a concrete example of how branding affects a company. The intention of this case study is to point out how Puma achieved the way from a shoe manufacturer to a well-known lifestyle brand by looking at the creation of a brand image on the one hand and an increase in brand equity on the other hand. - Does a positive brand image have an influence on a company s turnover?- Does a high brand equity influence a company s economic development or does a positive development of a company increase its brand equity? - Do brands have an effect on consumer s buying behaviour?

Das Europa der 90er Jahre stellt in den verschiedensten Bereichen eine Herausforderung dar, insbesondere auch in Wissenschaft und Technik. Die Träger dieses innovativen Bereiches - die Hochschulen, Forschungsinstitute und die Industrie - sind daher aufgefordert, ihren bisher gepflegten Gedankenaustausch zu verstärken. Das "Forum ''90 Wissenschaft und Technik" soll ein weiterer Meilenstein auf diesem Weg sein. Wissenschaftlern und Forschern, Entwicklern und Anwendern soll die Möglichkeit geboten werden, sich über aktuelle neue Techniken und Anwendungsgebiete zu informieren und ihre Erfahrungen auszutauschen. Mit diesem Ziel möchten die Universität Trier, die Stadt Trier, der Siemens-Informationstechnik Anwenderverein e.V. (SAVE) und die Siemens AG als gemeinsame Veranstalter ein breites Vortragsprogramm anbieten. Während des zweitägigen Forums sollen sowohl Themen von allgemein wissenschaftlichem Interesse behandelt als auch spezielle Grundprinzipien, Technologien und Anwendungsgebiete in vier verschiedenen Fachgebieten vorgestellt werden: den Geisteswissenschaften, den Wirtschaftswissenschaften, den Ingenieurwissenschaften und den Naturwissenschaften.

Das Europa der 90er Jahre stellt in den verschiedensten Bereichen eine Herausforderung dar, insbesondere auch in Wissenschaft und Technik. Die Träger dieses innovativen Bereiches - die Hochschulen, Forschungsinstitute und die Industrie - sind daher aufgefordert, ihren bisher gepflegten Gedankenaustausch zu verstärken. Das "Forum '90 Wissenschaft und Technik" soll ein weiterer Meilenstein auf diesem Weg sein. Wissenschaftlern und Forschern, Entwicklern und Anwendern soll die Möglichkeit geboten werden, sich über aktuelle neue Techniken und Anwendungsgebiete zu informieren und ihre Erfahrungen auszutauschen. Mit diesem Ziel möchten die Universität Trier, die Stadt Trier, der Siemens-Informationstechnik Anwenderverein e.V. (SAVE) und die Siemens AG als gemeinsame Veranstalter ein breites Vortragsprogramm anbieten. Während des zweitägigen Forums sollen sowohl Themen von allgemein wissenschaftlichem Interesse behandelt als auch spezielle Grundprinzipien, Technologien und Anwendungsgebiete in vier verschiedenen Fachgebieten vorgestellt werden: den Geisteswissenschaften, den Wirtschaftswissenschaften, den Ingenieurwissenschaften und den Naturwissenschaften.

Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of “decision usefulness” makes it possible respectively obligatory to meet the information needs of a HBR by “ ... reducing the information asymmetry between providers and recipients of capital … ” . “To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations.”By calling for “decision useful” information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if “decision useful” information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG can use them within the decision-making processes.Hence, the main goal of this elaboration is to figure out to what degree and how CG can benefit from “decision useful” information that holistic business reporting in accordance with IAS / IFRS holds.Therefore the present thesis, as the title already suggests, primarily deals with the analysis of (1st) what information HBR on the basis of IAS / IFRS accounting providesand (2nd) to what extent information from holistic business reporting is useful for corporate governance.Finally, this thesis will draw a conclusion on the analysis whether CG can be based on holistic business reporting in accordance with IAS / IFRS accounting and summarize its new insights in the topics of CG and HBR.

Seminar paper from the year 2009 in the subject Business economics - Offline Marketing and Online Marketing, grade: 2,0, University of Applied Sciences Essen, language: English, abstract: On the one hand, brands can increase a company's value significantly or even represent the company itself. On the other hand, consumers want to take over the image of a brand and identify themselves with the characteristics carried by the brand. This goes along with the need of having branded goods as a mark of status and belonging. Therefore, companies need to focus on strengthening their brand image and brand equity in order to succeed on the market and diversify themselves from their competitors. However, the question is, are the efforts in creating a strong brand image and high brand equity justified when thinking about the impact on the consumer?Why are so many companies focusing on image instead of paying attention to the quality of their products? And why do so many companies spent money on sponsoring sports teams instead of investing in the improvement of their product s characteristics or developing new innovative products? In order to get into the topic, this case study will have a look at Puma as a concrete example of how branding affects a company. The intention of this case study is to point out how Puma achieved the way from a shoe manufacturer to a well-known lifestyle brand by looking at the creation of a brand image on the one hand and an increase in brand equity on the other hand. - Does a positive brand image have an influence on a company s turnover?- Does a high brand equity influence a company s economic development or does a positive development of a company increase its brand equity? - Do brands have an effect on consumer s buying behaviour?

Das Europa der 90er Jahre stellt in den verschiedensten Bereichen eine Herausforderung dar, insbesondere auch in Wissenschaft und Technik. Die Träger dieses innovativen Bereiches - die Hochschulen, Forschungsinstitute und die Industrie - sind daher aufgefordert, ihren bisher gepflegten Gedankenaustausch zu verstärken. Das "Forum ''90 Wissenschaft und Technik" soll ein weiterer Meilenstein auf diesem Weg sein. Wissenschaftlern und Forschern, Entwicklern und Anwendern soll die Möglichkeit geboten werden, sich über aktuelle neue Techniken und Anwendungsgebiete zu informieren und ihre Erfahrungen auszutauschen. Mit diesem Ziel möchten die Universität Trier, die Stadt Trier, der Siemens-Informationstechnik Anwenderverein e.V. (SAVE) und die Siemens AG als gemeinsame Veranstalter ein breites Vortragsprogramm anbieten. Während des zweitägigen Forums sollen sowohl Themen von allgemein wissenschaftlichem Interesse behandelt als auch spezielle Grundprinzipien, Technologien und Anwendungsgebiete in vier verschiedenen Fachgebieten vorgestellt werden: den Geisteswissenschaften, den Wirtschaftswissenschaften, den Ingenieurwissenschaften und den Naturwissenschaften.