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Anette von Ahsen, Dirk Schiereck, Matthias Wolz - Quick Notes on Accounting

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Anette von Ahsen (ed.), Dirk Schiereck (ed.), Matthias Wolz (ed.)

Quick Notes on Accounting

2024

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ChatGPT, DeepLWrite, Peter Buxmann, Lukas Mueller, Dirk Schiereck, Anette von Ahsen Using Artificial Intelligence: A Quick“ note on the origin of the acid-test ratio” S. 153-162

„… gainvaluable insights into the current capabilities of LLM by examining theirproficiency in one of the most …” „… Festschrift that will preoc‐cupy both teachers and students in the coming months and years: the useof …” „… remainder of the article is structured as follows. The followingchapter will provide an overview about the …”

Jr., Aasmund Eilifsen, Natalia Kochetova, William F. Messier Audit Partners’ Experiences with Materiality and detected Misstatements S. 195-212

„… Kochetova, William F. Messier, Jr.*1 IntroductionEilifsen and Messier (2015) provide an analysis of current …” „… materialitystandards and materiality guidance of the eight largest international pub‐lic accounting firms. The current …” „… , 2018; Altiero, Kang, & Peecher, 2022)investigating features of the current regulation and materiality …”

Daniel Sánchez Toledano, J. Sánchez Toledano Accountability and Transparency in Spanish Central Public Sector. An empirical Study on Cost of Public Services and Management Indicators Information S. 21-40

„… . Sánchez Toledano1 IntroductionIn the international context, the current concern and interest in …” „… current one of 2010 didnot develop the aforementioned Group 9, following the same line as thecompany …” „… standard, section 22.8 Balanceof results and management report is added. It will include the balance …”

Claus Holm The New Statutory Audit Framework in Europe: Consistency of Implementation Rationale and Audit Fee Dependence in 5 Countries S. 257-270

„… expectation is that the introduced ‘blacklist’ will decrease non-auditfees, while increased fee competion …” „… ) will have some companies that do not acquire NAF and, thus, have asomewhat higher intercept with the AF …” „… non-audit fee proportion (CAP = 1)will have a higher slope coefficient if the association between AF and …”

Christian Friedrich Talent Pool Size and Audit Quality S. 237-256

„… considers variations in new hires,which will ultimately affect the relative availability of talent.Based on …” „… Audit Firms: Current Perceptions and Possible Im‐provements. Current Issues in Auditing, 10(2), A38-A61 …” „… Altman_Z Altman’s (1968) Z-ScoreAuditor_Switch Dummy variable, coded as 1 in the first year of the current …”

Marc Eulerich Internal and External Auditing: Complements or Substitutes for Assurance Tasks S. 165-176

„… external auditors in the assurance of current hot topics likeESG, digitalization or cybersecurity. However …” „… regulatory perspectives. Whilethis paper will focus on the theoretical position, it's worth noting that …” „… thepractical component and regulatory requirements will also play a role.Internal Auditing is an independent …”

Meng Guo, Sven Hartlieb, Lasse Niemi Provision of Non-Audit Services in European Countries S. 343-362

„… fundamentalquestions about the adequacy of current legislative frameworks and thesignalled supranational prohibitions …” „… sufficiently long transition period.6It will be interesting to see how the recent accounting scandals in the …” „… UKand Germany will be reflected in the future provision of NAS.6 In Germany as an example, this fee cap …”

Schriftenverzeichnis von Prof. Dr. Reiner Quick S. 459-502

„… Intelligence for New-Generation Managers. Current Avenues of Development,Heidelberg, New York, Dordrecht, and …” „… . Willekens).Bilanzierung in Fällen, Grundlagen, Aufgaben und Lösungen nach HGB und IFRS,3. Aufl., Stuttgart …” „… Information Technology in Auditing: Auditors’ Perceptions of Future Im‐portance and Current Auditor Expertise …”

doi.org/10.5771/9783957104076

zfwu Zeitschrift für Wirtschafts- und Unternehmensethik

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zfwu Zeitschrift für Wirtschafts- und Unternehmensethik

Browse Volumes: zfwu Zeitschrift für Wirtschafts- und Unternehmensethik

zfwu Volume 17 (2016) Issue 1 ISSN Online: 1862-0043

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Frederick Bird Why the Practice of Business Ethics Calls for a Due Regard for History S. 154-176

„… ** In this essay I will examine four reasons why a due regard for history is important for business …” „… ; (2) In order to understand both how current problems developed as they have and how to envision the …” „… current responsibilities for past legacies; (3) In order to gain a lively sense of what is now possible …”

Frederick Bird Learning from History – The Relevance of the History of Business Ethics for the Practice of Business Ethics S. 8-36

„… current practices of business ethics. Further along in this essay I will point to a number of pressing …” „… current practices of businesses are radically transformed (see Klein 2007; 2014). I will discuss seven …” „… those wrestling with current ethical issues (see Bird 2008). 10 How we view the history of business …”

Kenneth E. Goodpaster Varieties of Relevance S. 37-41

„… mindsets behind past ethical decisions – may help us to see the strength (or fragility) of the current …” „… richness of Professor Bird’s article, so I will highlight some themes that I hope will advance the …” „… and trends in business conduct to prescriptions regarding current or future behavior. Indeed, even …”

Martin Kolmar, Thomas Beschorner Locating Responsibility – An Extended Transaction Cost Approach S. 118-147

„… economists, as we will see in greater detail below, are grosso modo interested in the institutional settings …” „… to solve a given ethical problem. As we will show later in greater detail, this can be costs on zfwu …” „… ? The article is structured in six sections: In Section 2 we will present a model that allows it to …”

Kenneth J. Lipartito Business Ethics – A Historian’s Perspective S. 77-81

„… others may not, and others that were current in the 19th century have all but disappeared.1 In the 19 …” „… , which will determine what the same sounding words are going to actually mean, how they resonated in the …”

Gabriel Abend How to Tell the History of Business Ethics S. 42-76

„… , ‘Have I not a right to do what I will with mine own?’ This question is now answered universally: ‘No …” „… accept these responsibilities, then they certainly will be taken over by someone else—by someone …” „… , materials, or natural resources, is intolerable and constant effort will be made toward its elimination. X …”

doi.org/10.5771/1439-880X-2016-1

Ludger Kühnhardt - Identität und Weltfähigkeit

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Ludger Kühnhardt

Identität und Weltfähigkeit

Series: Schriften des Zentrum für Europäische Integrationsforschung (ZEI)

Volume 80 2020

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Europe in transition: Lessons to be learned S. 273-280

„… , but are man-made and actor-based, and thus will inevitably be subject to moments of trial and error …” „… current fiscal crisis in the EU, which has generated a certain crisis of confidence in European …” „… destroy. But until proven wrong, we can deduce from history lessons and current causalities that the …”

Neighbors and other realities. The Atlantic Civilization and its enemies S. 653-670

„… managed by Johannes Hahn. The Austrian EU Commissioner will know from the history of his own country that …” „… Neighborhood Policy (ENP) in 2004. From 2014 until 2020, the European Union will spend €15.4 billion through …” „… countries will not realistically receive the trophy of EU membership in return for their achievements under …”

Afghanistan 2013: A year of preparation S. 633-652

„… - when more newborns than ever will look for life chances, education and jobs. For now, the current …” „… current dynamics and future prospects for Afghanistan. When strolling through unspectacular neighborhoods …” „… rugged Southwest Asian country is complex. Life at the Hindu Kush was never easy and will not be easy in …”

The resilience of Arab monarchy S. 607-618

„… flow of events. Structurally, revolutions will go through phases, often through contradictory periods …” „… . Hardly any revolution will evolve without turbulences and phases of consolidation. And: Revolutions do …” „… Western experience with democracy as key benchmark for judging current progress in the Arab world. The …”

Maturing beyond Cotonou. Reinventing EU relations with the African, Caribbean and Pacific (ACP) Group of States S. 419-474

„… will either mature or perish. Such maturation of the grouping is desirable and possible. A maturation …” „… of the EU-ACP partnership can happen: this paper suggests that the current Cotonou Agreement should …” „… and 79 or (if Cuba also signs a new treaty) 80 African, Caribbean and Pacific countries will have the …”

Negotiating change: The strategic future of EU-ACP relations S. 493-502

„… the Eastern Caribbean for the impact of current EU migration policy debates. Will Brexit bring new …” „… Treaty will only gain support across the EU if its objectives come across as being as much in the …” „… will certainly have to accept the desire of ACP countries to engage with other partners worldwide …”

Region building in times of geopolitical upheaval S. 719-728

„… for sustained and deep regional integration. My main conclusion will be: the promotion of regional …” „… declining West and the rising rest is not sufficient to cover the complexity of current trends. The jury is …” „… the investment in jobs and infrastructure across Africa. Current streams of illegal migration into …”

The European Union and the Western Balkans. Perspectives for an unfinished agenda S. 223-240

„… fetish of trade surplus and austerity. While Merkel repeated the current standard program 141 Charlemagne …” „… mechanism will be complemented by a Banking Resolution Fund, based on a common backstop under the roof of …” „… the European Stability Mechanism ESM. The Single Banking Resolution Fund will be filled until 2024 …”

Region building in the United Nations system S. 729-732

„… controversies between the advocates of either option will not disappear any soon. But since the proponents of …” „… cooperative forms of the use of national sovereignty seriously, disputes and conflict of aims will occur …” „… transcend this hard reality. Region-building of any degree – like development will fail, if it is considered …”

Turkey, Europe and the irritating power of formative ideas S. 265-272

„… Federation. No matter details and principled opinions – the deepening of the EU will be the formative idea in …” „… the century. Will the EU succeed in the challenges ahead, it will need to modernize through further …” „… Europeanization that is: the deepening of the EU. It will also need to Europeanize through further modernization …”

How to ride the revolutionary Arab lion (with Stephen Calleya) S. 619-632

„… the emerging Mediterranean in the next decade will be to see whether the phased of cooperation between …” „… systematically than it has been in recent years. Failure to do so will continue to stifle attempts to strengthen …” „… for the Mediterranean agenda and will also have a negative impact on the EU’s Neighbourhood Policy …”

The European Archipelago. Rebranding the strategic significance of EU Overseas Countries and Territories S. 503-578

„… to the Pacific in 2019. The United Kingdom will follow in 2021 with its newest aircraft carrier, the …” „… 2050, fifty percent of the global economy will be produced in Asia, a region that, according to the …” „… the inability to impose independence on the islands against their will.” Gert Oostindie, Postcolonial …”

The New Silk Road. The European Union, China and lessons learned S. 683-698

„… be done, and will not be done, as substitute for Europe’s indispensable ties with the United States …” „… an instrument to replace existing functional elements of the current global order, including the …” „… assumption is questionable: Nowhere, neither in the EU, in Central Asia, in Africa or in the Balkans, will …”

World War I: Lessons learned and lessons threatened S. 281-294

„… World War I: Lessons learned and lessons threatened Past wars and current consequences In June 1915 …” „… rephrase it whenever possible. I will not go into the intellectual history of peacemaking and, time and …” „… again, the legitimization of violence and warfare in Europe. I will limit myself to recalling the key …”

“Yes, we can…do what?”. Four things Obama and Merkel cannot ignore S. 671-678

„… cannot ignore 672 British and French imperialism. The current wars in Syria and Iraq, as well as the …” „… international terrorism. In 2016 and beyond, the biggest challenge for the transatlantic world will be to …” „… develop a comprehensive and differentiated strategy. Will it work this time, or will the transatlantic …”

Coming down from the mountain. The meaning of history for the transatlantic future S. 597-606

„… better these nodes are connected with each other, the more they will resonate with the best ideals and …” „… for the transatlantic future 604 struggle over the current state of mind is still to be fought out …”

The geopolitical environment in the 21st century. Challenges for the European Union S. 579-596

„… . Challenges for the European Union 580 Europe, the consequences will remain more intensive than those of the …” „… economy running. The rise of Asia will lead to an Asian share of sixty percent of the global economy by …” „… with the European Union will gain new meaning. Demographic trends and maritime facts add to the known …”

doi.org/10.5771/9783748904090

Hauke Brunkhorst - Demokratie in der Weltgesellschaft

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Hauke Brunkhorst (ed.)

Demokratie in der Weltgesellschaft

Series: Sonderheft Soziale Welt

Volume 2009

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Cristina Lafont Alternative Visions of a New Global Order. What should Cosmopolitans hope for? S. 231-250

„… some current laws (like the TRIPS regime) than it is to expect them to willingly partake in risky and …” „… Heraclitean nature of the current global disorder fuels the impression that change is not only possible but is …” „… .136) 4) See Habermas 2004, 2005 and 2007. Alternative Visions of a new global order 233 As I will try …”

Alexandra Kemmerer The Pouvoir Constituant in Times of Transition. A Comment on Andrew Arato and Philipp Dann S. 507-518

„… , wer zwar untertan, aber nur seinem eigenen, keinem fremden Willen untertan ist. Hans Kelsen, Vom Wesen …” „… subject only to his own, not to an alien, will. Hans Kelsen, On the Essence and Value of Democracy (2nd …” „… ). Or a »geological« method, such as the Arendtian approach that will be discussed below. One thing …”

Regina Kreide Why a minimalist notion of justice is not enough: Comment on Cristina Lafont’s paper S. 251-256

„… from rich, Northern countries is and will be a powerful means for changing the current economic …” „… ambitious approach, proposing a global governing organization that will guide global domestic politics …” „… countries will be more inclined to press their political representatives to favor fair trade and human …”

Anne van Aaken Democracy in Times of Transnational Administrative Law: The Case of Financial Markets S. 195-212

„… , assessment and evaluation of current state as well as reform proposals will differ. Here, a liberal and …” „… (with a slight German bias).2 This will be shown on the basis of the example of international and …” „… problem. I will allude to some of it in the course of the article. 3) See for this notion Krisch/Kingsbury …”

Andrew Arato Post Sovereign Constitution Making and its Pathology in Iraq S. 471-490

„… singlecause explanations that I will not attempt to cite. 4) For decency’s sake, I mention first only those …” „… conclusion of this article will make the case why it might have been. To anticipate a little, it is possible …” „… themselves repress autonomous politics. If they do the latter, they will also sponsor a constitution making …”

Craig Calhoun Cosmopolitanism and Hegemony S. 17-34

„… the Islamic world. Whether Brazil will achieve its potential as a global power is unclear, but the …” „… critical theory of contemporary global hegemony needs to pay not only to the current pattern of dominance …” „… me suggest one way in which I think this will come to a head relatively soon. Many well-intentioned …”

Philipp Dann The Internationalization of the Constituent Power of the Nation S. 491-506

„… legitimacy. The paper will start out though by taking a look at various instances of external influence on …” „… constitutional process and is it hence an endogenous or exogenous process. For the purpose of the current paper …” „… external influences, without – of course – being a guarantee thereof. I will use examples from the case …”

doi.org/10.5771/9783845215921

Laura Clérico, Jan-Reinard Sieckmann - Grundrechte, Prinzipien und Argumentation

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Laura Clérico (ed.), Jan-Reinard Sieckmann (ed.)

Grundrechte, Prinzipien und Argumentation

2009

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Paula Gaido The Concept of Law: A Methodological Approach to Alexy’s Theory S. 215-224

„… to conceptual analysis. For this the following points will be analyzed: (i) Current concepts and …” „… refer to.14 What I am attempting to emphasize here is that “current” legal concepts will be “correct …” „… particular practice within which it is included, in the current context, the constitutive rules of the …”

doi.org/10.5771/9783845218311

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