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Unternehmensanalyse mit Bilanzkennzahlen

2017 uvk, Konstanz/München

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„… auch das Leasingobjekt bei sich bilanzieren. Other Comprehensive Income (OCI) Das Other Comprehensive …” „… Income bezeichnet die Veränderung des Eigenkapitals, die nicht über die GuV erfasst werden, sondern …”

Index S. 285-288

„… 195 Finanzergebnis 195 ordentliches Betriebsergebnis 192 286 Index Other Comprehensive Income …”

Vergleich der Bilanzierung nach HGB und IFRS S. 67-84

„… ., Stuttgart 2015, S. 223. 4.8 Bilanzrichtlinien-Umsetzungsgesetz – BilRUG 81 Other Comprehensive Income …” „… Comprehensive Income (OCI). Daneben gibt es noch ergebnisneutrale Komponenten, welche das Eigenkapital …” „… erfolgswirksam sind und dem HGB-Verständnis entsprechen. Die zweite Komponente beinhaltet das sogenannte Other …”

Titelei/Inhaltsverzeichnis S. 1-14

„… Kurs-Cash-Flow-Verhältnis KGV Kurs-Gewinn-Verhältnis KUV Kurs-Umsatz-Verhältnis OCI Other Comprehensive Income PEG …”

doi.org/10.24053/9783739802701

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Unternehmensbewertung & Kennzahlenanalyse

2013 C.H.BECK, München

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2. Kennzahlen zu Ertrag und Rentabilität S. 49-62

„… ) Net unrealized loss on derivative instruments (7) Comprehensive Income 526 Dividends declared on …” „… wird in den USA als ” Comprehensive Income“ ausgewiesen. Des Weiteren wurde das Eigenkapital durch …” „… income 964 Foreign currency translation adjustment (223) Pension and post-retirement bene t plans (208 …”

doi.org/10.15358/9783800645657

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Unternehmensbewertung & Kennzahlenanalyse

2020 C.H.BECK, München

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2 Kennzahlen zu Ertrag und Rentabilität S. 41-64

„… plans (22) Net unrealized loss on derivative instruments (56) Comprehensive income 1,240 Dividends …” „… „Comprehensive income“ ausgewiesen. Des Weiteren wurde das Eigenkapital durch Dividendenausschüttungen und …” „… (7,926) Net income 1,294 Foreign currency translation adjustment 24 Pension and post-retirement benefit …”

3 Kennzahlen zur finanziellen Stabilität S. 65-90

„… 35,658 – Accumulated other comprehensive income (5,243) – Retained earnings 402,493 – Treasury stock, at …” „… equivalents 28,795 – Loans & borrowings 231,906 – Other current assets 460,033 – Other non-current …” „… liabilities 99,367 Current liabilities 403,229 – Loans & borrowings 131,787 – Other current liabilities …”

doi.org/10.15358/9783800663453

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Marketing ZFP

Browse Volumes: Marketing ZFP

MAR Volume 41 (2019) Issue 1 ISSN Online: 0344-1369 C.H.BECK, München

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Ingo Balderjahn, Alexandra Hüttel Why Consumers Buy Sustainably: The Role of Personal Values S. 24-38

„… model for stated purchase behaviour. Additionally, for a more comprehensive understanding of the mental …” „… a comprehensive portrait of consumers’ values (Clercq et al. 2008). Values are the most abstract …” „… self-interest values (achievement and power) as opposed to values directed at the welfare of others …”

Bernhard Swoboda, Lukas Morbe International Grocery Retailers' Country Environment, Resources and Local Performance. A Cross-classified Multi-level Approach S. 4-23

„… Batsakis 2017). To the best of our knowledge, no other provider offers such a comprehensive database on the …” „… a more comprehensive view of retailers’ local environment. We additionally aim to analyze whether …” „… income ratio (for divestments, see Mohr et al. 2018). Finally, Chan et al. (2011) uses resource- and …”

doi.org/10.15358/0344-1369-2019-1

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Marketing ZFP

Browse Volumes: Marketing ZFP

MAR Volume 42 (2020) Issue 1 ISSN Online: 0344-1369 C.H.BECK, München

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Doreén Pick, Nadine Schreiner The Role of Economic, Social and Environmental Benefits for Customer Loyalty in Different Sharing Services S. 33-47

„… than others-related benefits such as environmental considerations. Furthermore, effects differ across …” „… or a grocery, etc. In particular, sharing services make goods, owned by others, accessible to …” „… sharing). Sharing services can also differ in other ways, for example in terms of the degree of publicity …”

doi.org/10.15358/0344-1369-2020-1

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Initial Public Offerings – an inside view

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2018 uvk, Konstanz/München

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Titelei/Inhaltsverzeichnis S. 1-18

„… insights of an experienced investment banker, who has gone through numerous IPO transactions. On the other …” „… a more comprehensive portrayal of a “once-in-a-lifetime” event for most companies and their …” „… the most fascinating phenomena in today’s financial markets. Such a comprehensive endeavor would …”

Value – an elusive concept S. 47-70

„… underlying valuation approach, differentiating between market-based, income-based and cost-based valuation …” „… separately of each other and valued individually. The total of all individually valued assets represents the …” „… , 2012, p. 64). The second category on the other hand, is marked by economy-wide perils that affect all …”

Public market readiness essentials S. 114-129

„… , of the board of directors and key shareholders) and other stakeholders, such as employees, customers …” „… credibility in the investment community, potentially already holding similar directorships with other …” „… to indirectly “subsidize” other shareholders or accept influence outside the formal governance …”

doi.org/10.24053/9783739801735

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Einführung in das Rechnungswesen

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2024 Schäffer-Poeschel, Stuttgart

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Titelei/Inhaltsverzeichnis S. I-XXXII

„… CashflowAbkürzungsverzeichnisXXXOCI Other Comprehensive IncomeOHG Offene HandelsgesellschaftP Passivap. a. per annum (lat. pro …”

Dritter Teil Jahresabschluss und Jahresabschlussanalyse S. 329-612

doi.org/10.34156/9783791063034?locatt=mode:legacy

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IFRS Praxishandbuch

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2021 C.H.BECK, München

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Titelei/Inhaltsverzeichnis S. I-XVII

„… Vermögenswerte FVOCI . . . . . . fair value through other comprehensive income FVPL . . . . . . . fair value …” „… . . . . . . . Niederstwertprinzip OCI . . . . . . . . Other Comprehensive Income od. . . . . . . . . . oder o.g …”

Stichwortverzeichnis S. 701-715

„… Vermögenswerte, 171 Optionen, 440 – Ergebnis je Aktie, 651, 652 – Verkaufsoptionen, 654 Other comprehensive …” „… income, Siehe Sonstiges Ergebnis output orientierte Methode, 146 outside basis differences, 340, 344 …”

E. Finanzberichterstattung nach IFRS S. 597-682

„… sämtlicher Komponenten des sonstigen Ergebnisses (other comprehensive income) während der Berichtsperiode in …” „… comprehensive income) als Saldo der unmittelbar im Eigenkapital erfassten Aufwendungen und Erträge ein. IAS …” „… Angabe des Jahresergebnisses (profit or loss), der Summe des sonstigen Ergebnisses (other comprehensive …”

B. Umstellung der Rechnungslegung auf die IFRS S. 19-44

„… Ergebnisses (other comprehensive income) um 30 nieder. Bei einem Steuersatz von 30 % sind passivische …”

C. Bilanzierung und Bewertung nach IFRS S. 45-472

D. Konsolidierung nach IFRS S. 473-596

„… Ergebnis (other comprehensive income; OCI) direkt im Eigenkapital erfasst. Die alternative Verfahrensweise …”

doi.org/10.15358/9783800662968

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Betriebliche Altersversorgung im Jahresabschluss

2020 Schäffer-Poeschel, Stuttgart

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Titelei/Inhaltsverzeichnis S. 1-12

„… . Milliarde/n n. F. neue Fassung o.S. ohne Seitenangabe o. V. ohne Verfasser OCI other comprehensive income p. a …” „… ) . . . . . . . . . . . . . . . . . 49 3.3.2 Der aufwandsbezogene Bilanzansatz (income approach …”

4 Die Rechnungslegung in den einzelnen Durchführungswegen S. 53-134

„… zu Periodenbeginn) Finanzergebnis Sonstiges Ergebnis (other comprehensive income) Gegebenenfalls …”

doi.org/10.34156/9783791047713?locatt=mode:legacy

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Marketing ZFP

Browse Volumes: Marketing ZFP

MAR Volume 46 (2024) Issue 2 ISSN Online: 0344-1369 C.H.BECK, München

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Claudia Franke, Andrea Gröppel-Klein, Natalie Matla Understanding the Influence of Chatbot Human-Likeness on User Satisfaction in Erroneous Customer-Chatbot Interactions S. 20-31

„… remains agap in comprehensive research regardingconsumer responses to such errors. In an ex-perimental …” „… personalized interactions. Thishas been impressively demonstrated by prominent casessuch as ChatGPT and other …” „… chatbot avatars(e.g., L’Tur, Check24) while others use more robot-likerepresentations (e.g., Vodafone, Eon …”

doi.org/10.15358/0344-1369-2024-2

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Marketing

2010 C.H.BECK, München

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2.6 SWOT Analysis S. 96-110

„… beginning of this book’s chapter 2, in which there was a comprehensive discussion of roots of the Resource …” „… control of the organisation, such as operations, finance, marketing, and in other areas (See Figure 2.10 …” „… (market and industry).An internal analysis involves a comprehensive appraisal of company strengths and …”

1.3 Relationship Economics S. 22-28

„… establish, maintain and enhance and, when necessary, terminate relationships with customers and other …” „… specific period. A comprehensive definition of loyalty in this context is: ‘The biased (i.e. non-random …” „… detailed information gathering, supply of equipment, advertisement and other expenditure) are involved …”

5.1 Organizing and Implementing the Marketing Plan S. 358-388

„… should consistently reinforce the ‘message’ being conveyed by the others. To ensure that the plan does …” „… world-wide. At the other end is an adapted marketing mix. In the latter case, the company adjusts the …” „… for global brands and standardised global marketing.On the other hand, the marketing concept states …”

Case 2: BMW Motorcycles S. 110-123

„… economies and others with low income per capita, motorcycles or North AmericaEurope Asia/PacificTotal …” „… 12Kawasaki 7 11 13Suzuki 12 16 10BMW 2 15 5Ducati 2 8 5Triumph 2 7 4Others 4 9 …” „… 9Total 100 100 100.0Source: Adapted from BMW Financial Report 2009, Harley-Davidson.com, and other …”

1.6 Fundamentals of Marketing Planning S. 36-48

„… geographical • and other boundaries and looks for profit opportunities on a global scale.In some economies …” „… , even as others become obscured or completely blocked, marketing planning must be approached as an …” „… with the other departmental or functional plans.Responsibility• : Those who have responsibility for …”

4.3 Distribution Decisions S. 248-286

„… licensee buys the right to use the company’s manufacturing pro cess, trademark, patent, or other item of …” „… yields income from the beginning. The arrangement is not feasible, however, if the company can put its …” „… investment, marketing, or other strategic issues. Hierarchical Modes/Direct InvestmentThe highest involvement …”

5.2 Budgeting and Control S. 388-401

„… needs to budget in order to ensure that its expenditure does not exceed its planned income. Accordingly …” „… ADDED)OUTPUTResource structure :ß Human resources (competences of employees)ß Other resources (IT, machinery …” „… competitorsß Positioning of offer relative to competitionCost of input resources:ß Human resourcesß Other …”

4.4 Communication Decisions S. 286-344

„… reinforce consumers through communication. It is designed to influence buyers and other stakeholders …” „… other. For example, it implies that website visuals are consistent with the images portrayed in …” „… it reaches other group members, modifying its effect positively or negatively for the rest of the …”

doi.org/10.15358/9783800648702

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Marketing ZFP

Browse Volumes: Marketing ZFP

MAR Volume 43 (2021) Issue 1-2 ISSN Online: 0344-1369 C.H.BECK, München

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Andrea Gröppel-Klein, Kenya-Maria Kirsch, Anja Spilski (Hedonic) Shopping Will Find a Way: The COVID-19 Pandemic and its Impact on Consumer Behavior S. 95-110

„… finding is justified by the assumption of these authors that people with higher incomes would have other …” „… , such as income effects). Will the home office persist in the long term, permanently changing product …” „… painstakingly untrained ourselves from this automatism, and have learned to meet other people only at a distance …”

Gerhard Wagner, Sascha Steinmann, Frank Hälsig, Hanna Schramm-Klein Reducing COVID-19 Infection Risks in Retail Stores through Mobile Payments: Investigating the Determinants of In-Store Proximity M-Payment Usage S. 23-36

„… infection risk in stores? In-store m-payment applications differ from other smartphone applications because …” „… are used to substitute for other payment methods, such as touchbased credit cards and cash (Falk et al …” „… implemented by others. In the past, several theories and concepts have been introduced to investigate the …”

doi.org/10.15358/0344-1369-2021-1-2

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Bankbilanzierung nach HGB und IFRS

Series: Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften

Volume 2009 C.H.BECK, München

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Stichwortverzeichnis S. 1105-1118

„… verbrieften ~n 273 other comprehensive income 378 other financial liabilities 623 Paketzuschlag 218 Passiva …” „… ~ 932 kundengruppenorientierte ~ 932 regionale ~ 932 Standing 95 statement of comprehensive income 378 …”

doi.org/10.15358/9783800644568

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Grundwissen Konzernrechnungslegung

2022 uvk, Konstanz/München

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X. Kapitel: Gliederung der Bilanz und der Erfolgsrechnung des Konzerns S. 285-288

„… die Gesamtergebnisrechnung, welche die GuV und das sonstige Ergebnis („other comprehensive income …”

VII. Kapitel: Umrechnung von Einzelabschlüssen ausländischer Tochterunternehmen in die Konzernberichtswährung S. 211-230

„… hierzu die Ausführungen zum „other comprehensive income“ (OCI) in Abschnitt 4 des X. Kapitels …” „… erfolgsneutrale Veränderungen des Eigenkapitals im „other comprehensive income“ (OCI bzw. sonstigen Ergebnis) zu …”

XIV. Kapitel: Weitere Komponenten der Konzernrechnungslegung S. 337-348

„… : o Gewinn oder Verlust („profit or loss“), o sonstiges Ergebnis („other comprehensive income“ – OCI …”

Titelei/Inhaltsverzeichnis S. I-XVIII

„… Abkürzungsverzeichnis XVII o. Ä. oder Ähnliches o. g. oben genannte(n) OCI other comprehensive income OHG Offene …”

I. Kapitel: Grundlagen der Konzernrechnungslegung S. 1-42

„… („statement of profit or loss and other comprehensive income“), Konzernanhang („notes …” „… , bestimmte (dem HGB-Grundgedanken fremde) erfolgsneutrale Ergebnisbestandteile im „other comprehensive income …”

doi.org/10.24053/9783739882024-0

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Marketing ZFP

Browse Volumes: Marketing ZFP

MAR Volume 42 (2020) Issue 4 ISSN Online: 0344-1369 C.H.BECK, München

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Marcel Lichters, Susanne Adler, Marko Sarstedt Warm Ambient Scents Nudge Consumers to Favour Premium Brands and Right-Wing Parties S. 22-34

„… comprehensive reviews. Given the numerous business cases providing ample evidence of scent marketing’s potential …” „… · Volume 42 · 4/2020 · p. 22–34 warm sensations, while relating others (e.g., mint, eucalyptus) to cold …” „… (Lichters et al. 2016b). Finally, it is unclear whether the observed effects generalize to other aspects of …”

Anna Mei Habitzreuter, Michaela Soellner, Joerg Koenigstorfer The Effect of Consumer versus Industry Effectiveness on Willingness to Reduce Waste and Reuse Products S. 3-21

„… climate and the planet are needed. The media portray these activists to be angry about how others treat …” „… consumers’ sustainable decision-making. Some authors found positive effects, while others found no effect of …” „… about the effectiveness of consumers’ choices in general. In other words, perceived consumer …”

doi.org/10.15358/0344-1369-2020-4

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