Nomos eLibrary

Die Unternehmung

Alle Ausgaben: Die Unternehmung

DU Jahrgang 78 (2024) Heft 3 ISSN Online: 2942-318X

Treffer in den folgenden Teilen:

Tassilo L. Föhr A Method to Categorize and Classify Artificial Intelligence Applicable to the Risk-Based Audit Approach S. 264-310

„… the risk-based audit approach, as defined in the categorization framework (technique/output). The same …” „… process step (technique/output). A systematic literature search (see Appendix IV) can help in identifying …” „… AI-Technology according to its technical characteristics (technique/output) defined in the categorization …”

Cristiano Feliciano, Reiner Quick, Marc Eulerich How Do Internal Auditors Assess the Importance and their Knowledge of Innovative Technologies and what are Major Knowledge-Gaps? S. 235-263

„… internal auditing, and technology-based audit techniques.Address: Universität of Duisburg-Essen, Mercator …” „… knowledge, technology-based audit techniques (TBATs)Wie beurteilen Interne Revisoren die Bedeutung von und …” „… organizational risk (Carcello et al., 2020), often relying on the accounting information system (AIS) (Gramling …”

Editorial S. 185-195

„… services comprise, for example, assurance on management systems (compliance, risk, internal control …” „… intelligence technologies and the risk-based audit approach.The external audit function is crucial to financial …” „… credibility of financial reports prepared by management. This function can only be fulfilled if an adequate …”

Marc Eulerich, Vanessa I. López Kasper, Amin S. Sofla The Effects of Continuous Auditing and COVID-19 on Employees’ Likelihood of Complying with the Internal Control System: The Role of Conscientiousness S. 196-234

„… , disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control …” „… ’ compliance along with the oversight and monitoring by the management and audit committee (e.g., Carcello et …” „… ).Encouraging compliance with ICs is of significant interest to organizations since it can reduce risk and …”

doi.org/10.5771/0042-059X-2024-3

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Strategien der Risikoregulierung

Ivo Appel, Sebastian Mielke

Reihe: Forum Umweltrecht

Band 65 2014

Treffer in den folgenden Teilen:

Glossar S. 13-16

„… Risikos auf Grundlage einer möglichst umfangreichen Tatsachenbasis.Risk ManagementRisk Management i.e.S …” „… low as reasonably possible) gehalten werden.BAT (Best Available Technique)Von der Environment Agency …” „… Grundlagedes technisch Möglichen sicherstellen soll.BATNEEC (Best Available Techniques Not Entailing Excessive …”

B. Präzisierung und Einordnung des Risk-Based Approach S. 37-100

„… .), Risk: Analysis,Perception, Management, 1992, S. 4.B. Präzisierung und Einordnung des Risk …” „… Advisors as Policymakers, undgrundlegend zum amerikanischen Modell des Risk Assessment und Risk Management …” „… ), 124.96 Departement of the Environment, A Guide to Risk Assessment and Risk Management for Environmental …”

doi.org/10.5771/9783845257136

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ZEuS Zeitschrift für Europarechtliche Studien

Alle Ausgaben: ZEuS Zeitschrift für Europarechtliche Studien

ZEuS Jahrgang 27 (2024) Heft 2 ISSN Online: 2942-3589

Treffer in den folgenden Teilen:

Kalojan Hoffmeister The Dawn of Regulated AI: Analyzing the European AI Act and its Global Impact S. 182-212

„… (Chapter II)II. 196The closed list technique1. 196The prohibited practices2. 197Assessment3. 199High-risk …” „… requirements under Section 2 kick in. They are subject to an extensive risk-management system (Article 9) and a …” „… relating to transparency and explianability such as those laid out for the risk management system and …”

doi.org/10.5771/1435-439X-2024-2

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Grundfragen hermeneutischer Anthropologie

Burkhard Liebsch (Hrsg.)

2024

Treffer in den folgenden Teilen:

Ernst Wolff Ricœur’s philosophy of technology and its reception S. 2035-2066

„… this trend applies also to mental techniques(such as calculation and science) and spiritual techniques …” „… life.Technology (Technik or technique) is not a central theme inPaul Ricœur’s philosophy; he wrote no monograph in …” „… Promise andRisk of Politics, Lanham 1998, 30–32.4 Note: where two page numbers are separated by a …”

Anhang S. 2821-3087

„… : Esprit 26, no. 262 (6) (1958), 868–876; repr. in: L1,358−368.L’aventure technique et son horizon …” „… digitalricoeurportal.org/ricoeur-bib/s/drb/item/144818].196419Technique et non-technique dans l’interprétation [1964]; repr. in: CI, 2017, 247–270 …” „… ; dt. in: HuP, 103−124; engl.: Technique and Non-Technique in Interpre‐tation [1964], in: The Conflict …”

doi.org/10.5771/9783495993361

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International Investment Law

Marc Bungenberg (Hrsg.), Jörn Griebel (Hrsg.), Stephan Hobe (Hrsg.), August Reinisch (Hrsg.)

Reihe: Kooperationswerke Beck - Hart – Nomos

Band 2015

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Morris Besch II. Typical Questions Arising within Negotiations S. 93-152

„… TechniquesIn order to protect the investor from subsequent legal amendments in the hostState, a number of …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 362. Stabilisation Techniques …” „… Litigation to Effi-cient Dispute Management’ (2004) 5 (1) Bus. L. Int’l 99–109; Thomas W. Wälde and GeorgeK …”

Jan K. Schäfer I. Alternatives to Investment Arbitration S. 1186-1211

„… resolution.Mediation TechniquesThe different communication techniques used by mediators to help the partiesto …” „… critical mediation techniques(and it would be uncommon for mediation rules to do so).F. OutlookThere is a …” „… .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. Mediation Techniques …”

August Reinisch II. The Interpretation of International Investment Agreements S. 372-410

„… emphasised the ordinary meaningapproach over any other interpretation technique:The issue here is not the …” „… tribunals displays a commercial arbitration pedigree also when it comes tointerpretation techniques, it is …” „… (i) a contribution, (ii) a certain duration, and (iii) an ele-ment of risk, are both necessary and …”

Irmgard Marboe III. Valuation in Cases of Expropriation S. 1057-1081

„… ADC Affiliate Ltd. and ADC and ADMC Management Ltd. v. Hungary, ICSID Case No. ARB/03/16, Award, 2 …” „… concepts and techniques in order to decide on the financialoutcome of the case. In the following, some of …” „… future cash flows that have to be discounted by a factor reflecting the risk andthe time value of money …”

Karsten Nowrot Chapter 10: Obligations of Investors S. 1154-1185

„… Contracts: Integrating the Management ofHuman Rights Risks into State-Investor Contract Negotiations …” „… probably the most expected and natural ap-proach in light of common regulatory techniques, this normative …” „… , undoubtedly a possible and ad-missible option when discussing potential regulatory techniques aimed at …”

Richard E. (Rory) Walck II. Methods of Valuing Losses S. 1045-1056

„… and Valuation in International Investment Law’(2007) 4 Transnational Dispute Management, Issue 6, 1–64 …” „… various techniques used in valuation should be viewed as mutually sup-portive, not mutually exclusive. A …” „… risks,markets, timing, and a host of other factors.Even transactions in the subject company’s own shares may …”

Kaj Hobér, Joshua Fellenbaum I. Political Risk Insurance and Investment Treaty Protection S. 1517-1551

„… a range of informal techniques.6Closely connected with the definition of political risk is how to …” „… Chapter 12: Political Risk Insurance and Financing of Foreign DirectInvestmentI. Political Risk …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Defining Political Risk …”

Marc Jacob, Stephan W. Schill I. Fair and Equitable Treatment: Content, Practice, Method S. 700-763

„… AzurixCorp v. Argentina, ICSID Case No. ARB/01/12, Award, 14 July 2006, para. 361. But eventhen techniques …” „… example, see e.g. Waste Management Inc. v. Mexico, ICSID Case No.ARB(AF)/00/3 (NAFTA), Award, 30 April …” „… the risk of facing the reproach that they handle the standardas a flexible tool of ex post facto …”

Stephan W. Schill XII. Multilateralization: An Ordering Paradigm for International Investment Law S. 1817-1838

„… concern about the risk of inconsistent decisions in investment arbitrationthat is said to compromise the …” „… example, ADC Affiliate Limited and ADC & ADMC Management Limited v. Hungary,ICSID Case No. ARB/03/16 …” „… arbitral precedent.The NAFTA award in Waste Management v. Mexico is representative of arbi-tral practice in …”

Pierre-Marie Dupuy, Jorge E. Viñuales VIII. Human Rights and Investment Disciplines: Integration in Progress S. 1739-1767

„… management of hazardous waste or that of public transportation. Even if theState retains some legal …” „… responsibility as to the organisation and management ofthese privatised services of general interest, the foreign …” „… human rights reasoning in the assessment of a taking of property by ahost State8 or of management of a …”

Index S. 1913-1952

„… expro-priation Chapter 9 IV 4– risks Chapter 9 VI 7– setoff Chapter 9 VI 9– valuation Chapter 11 V 29 …” „… damages Chapter 6 II A 112– risks Chapter 9 VI 7– speculative damages Chapter 9 VI 15– valuation …” „… expectationsChapter 6 II C 23– reasonableness Chapter 8 I 87– regulatory risk Chapter 13 VII 62– renegotiation …”

Christina Binder IV. Circumstances Precluding Wrongfulness S. 442-480

„… State invoking it; or(b) The State has assumed the risk of that situation occurring.1.2.79 Sandra Szurek …” „… defence’s invocation is prevented, when the Statehas assumed the risk of the force majeure situation …” „… occurring, such as throughtreaty clauses where a State has accepted a particular risk.Jurisprudence: The …”

Monique Sasson III. Investment Arbitration: Procedure S. 1288-1372

„… techniques followed in commonlaw and civil law jurisdictions and the different judicial systems found in …”

Anthony Sinclair VII. Umbrella Clause S. 887-958

„… December 2003, sec-tion 5; Waste Management, Inc. v. Mexico II, ICSID Case No. ARB(AF)/00/3, Award, 30 …” „… argument that to give effect to the umbrellaclause would risk rendering other treaty provisions superfluous …” „… conceived to remedy some of theinadequacies of purely contractual investment protection techniques. The …”

August Reinisch IV. The Likely Content of Future EU Investment Agreements S. 1884-1903

„… profit, or the assumption of risk, and a certain duration.25To include such language in the definition of …” „… cer-tain duration, a certain regularity of profit and return, the assumption of risk, a …” „… claims as opposed to investment claims.33involves some risk.’); see also Alps Finance v. Slovakia …”

doi.org/10.5771/9783845258997

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Demokratie und Öffentlichkeit im 21. Jahrhundert – zur Macht des Digitalen

Indra Spiecker gen. Döhmann (Hrsg.), Michael Westland (Hrsg.), Ricardo Campos (Hrsg.)

Reihe: Frankfurter Studien zum Datenschutz

Band 64 2022

Treffer in den folgenden Teilen:

Marco Almada, Andrea Loreggia, Juliano Maranhão, Giovanni Sartor Opportunities and Limits of European Social Network Regulation S. 327-352

„… moderation techniques.Despite its immense potential, automation of content moderation practices may fail to …” „… 4 shows, content moderation may itself introduce risks to users’ rights, and EU courts and …” „… individualistic framework, see Przemysław Pałka, ‘Data Management Law for the 2020s: The Lost Origins and the New …”

doi.org/10.5771/9783748932741

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Menschenwürde und moderne Medizintechnik

Jan C. Joerden (Hrsg.), Eric Hilgendorf (Hrsg.), Natalia Petrillo (Hrsg.), Felix Thiele (Hrsg.)

Reihe: Interdisziplinäre Studien zu Recht und Staat

Band 50 2011

Treffer in den folgenden Teilen:

Daniel Goldberg Functional Magnetic Resonance Imaging and Chronic Pain: A Path to or Away From Human Dignity? S. 409-421

„… ? Daniel S. Goldberg This paper considers whether novel neuroimaging techniques—specifically, functional …” „… techniques will improve the treatment of chronic pain sufferers and enhance human dignity in an historical …” „… stigmatization and undertreatment. Third, I analyze the philosophical basis for believing that fMRI techniques …”

doi.org/10.5771/9783845230863

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Die Unternehmung

Alle Ausgaben: Die Unternehmung

DU Jahrgang 70 (2016) Heft 4 ISSN Online: 2942-318X

Treffer in den folgenden Teilen:

Schweiger, Baldauf „Entrepreneurial Orientation“: Eine Bestandsaufnahme der Konstruktschärfe S. 423-447

„… newVproducts’services(VadministrativeV techniques(VoperatingVtechnologies(Vetcx 1VtoV7 isVveryVoftenVtheVfirstVbusinessVtoVintroduceV …” „… newVproducts’services(VadministrativeV techniques(VoperatingVtechnologies(Vetcx PRO3 typicallyVseeksVtoVavoidVcompetitiveVclashes(V …” „… Management- und Entrepreneurship-Forschung. Trotz der häufigen Bezugnahme auf das Konstrukt im …”

Müller-Stewens Das Strategische Management als Disziplin – Meilensteine und Perspektiven seiner Entwicklung S. 322-343

„… Das Strategische Management als Disziplin – Meilensteine und Perspektiven seiner Entwicklung Günter …” „… Müller-Stewens Strategisches Management, Strategie, strategische Planung, Strategieforschung, Strategiepraxis …” „… Strategic management, Strategy, strategic planning, strategy research, strategy practice Ein Jubiläum ist …”

doi.org/10.5771/0042-059X-2016-4

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Grundsätze und Methoden zur Abbildung von Prognosen im Bilanzsteuerrecht

Ersen-Mert Kilincsoy

Reihe: Schriften zum Steuer-, Rechnungs- und Prüfungswesen

Band 14 2023

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 321-396

„… ., Surveying stock market forecasting techniques-Part I: Conventional methods, in: Computational optimization …” „… Frederick, Fundamentals of financial management, 15. Aufl., Boston 2019.Brockhoff, Klaus, Prognoseverfahren …” „… Disposition im Handel, Wiesbaden 2010.Damodaran, Aswath, Investment Valuation. Tools and techniques for …”

doi.org/10.5771/9783748931546

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Entscheidungsträger im Internet

Simon Schrör (Hrsg.), Alexandra Keiner (Hrsg.), Ferdinand Müller (Hrsg.), Pablo Schumacher (Hrsg.)

2022

Treffer in den folgenden Teilen:

Rita Gsenger, Johanne Kübler, Ben Wagner Content governance on social networking sites: Battling disinformation and upholding values S. 181-200

„… moderation techniques.mastodonMastodon is a federated microblogging platform where users can post messages …” „… risk based on the EU Digital Services Act, Report, 2021, 1 (27 ff.).Rita Gsenger, Johanne Kübler, Ben …” „… , Spreading Disinformation on Facebook: Do Trust in Message Source, Risk Propensity, or Personality Affect …”

doi.org/10.5771/9783748934981

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Compliance und soziale Verantwortung im Unternehmen

Michael Nietsch (Hrsg.)

Reihe: Schriften der EBS Law School

Band 12 2019

Treffer in den folgenden Teilen:

Iris H-Y Chiu Mandatory Disclosure in Corporate Social Responsibility – The Promises and Limitations S. 47-72

„… the state of the company’s risk management and internal control, see Arts 19–20, Directive 2013/34/EU …” „… ) already requires reporting on companies’ risk management and internal control. Thus, companies can subsume …” „… reporting on due diligence procedures for social responsibility into risk management disclosure generally.55 …”

doi.org/10.5771/9783845292380

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Die Unternehmung

Alle Ausgaben: Die Unternehmung

DU Jahrgang 71 (2017) Heft 3 ISSN Online: 2942-318X

Treffer in den folgenden Teilen:

Will, Linderkamp, Graf von der Schulenburg Reputational Risk Management in the German Insurance Industry S. 239-257

„… Reputational Risk Management in the German Insurance Industry Annemarie Will, Tim Linderkamp …” „… , Solvency II, ORSA Prozess, Risikomanagement Reputation, Risk Management, Reputational Risk Management …” „… execution and organizational anchoring of reputational risk management and control in selected German …”

doi.org/10.5771/0042-059X-2017-3

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Contextual Brand Valuation

Eva Riemann

Reihe: Munich Intellectual Property Law Center - MIPLC Studies

Band 15 2012

Treffer in den folgenden Teilen:

General Issues and Trends S. 113-116

„… , especially by reduction of information asymmetries and of risks. Brand management and controlling (including …” „… negative effect on their value. In addition, brands specifically reduce transaction cost and various risks …” „… applied brand valuation techniques. 336 By contrast, rules of accounting for intellectual property speak …”

Financial Techniques S. 129-150

„… Criteria Two to three brand valuation methods in each category of techniques (financial, customer-related …” „… Sufficient Elaboration Out of these groups, only those valuation techniques can be analysed in detail with …” „… in chapter four to examine the newly introduced methodology. 3.2.2 Financial Techniques Financial …”

Summary and Perspectives S. 263-270

„… risk of becoming generic. Such schemes do not only safeguard the legal trade mark freedom to operate of …” „… question. They include strategic and operative IP management and controlling, IP transactions and IP …” „… into account by any proper valuation technique. For instance, the Systematic Integrated Methodology …”

Summary S. 41-42

„… future-related valuation technique51 is needed involve a strategic management setting. Hence, a valuation method …” „… proposed in the work at hand, as this is essential for assessing risks and lowering asymmetry of …” „… information, both of which are key market drivers. High risks and information asymmetries are the major …”

Intangible Assets and Intellectual Property S. 43-56

„… allocation and management within the enterprise. In addition, it augments risk on the side of the buyer …” „… Hand/Lev, Intangible Assets. Values, Measures, and Risks, p. 2. 91 Lev, Intangibles – Management …” „… the company strategy and to draw not only diagnostic but also therapeutic inferences for management …”

Financial-Behavioural (Hybrid) Models S. 157-169

„… customer-behavioural methods facilitates management and control of means to strengthen brand value in this regard.486 …” „… . On the other hand, all IP assets can 156 tant for purposes of portfolio management, resource …” „… allocation, controlling and general management tasks. Moreover, the above analysis has shown that there is no …”

Contents S. 7-14

„… Risks . . . . . . . . . . . . . . . . . . . . . 23 1.1.1.3 Value Implications of Trade Mark Law …” „… . . . . . . . . . . . . . . . . . . 31 1.4 Requirements a Forecasting Valuation Technique Must Meet . 31 7 1.4.1 Conceptual and …” „… Information and Reduction of Risks . . . . . . . . . . . . 35 1.4.1.6 Reliability vs. Accuracy …”

Important Brand Valuation Developments and Issues . S. 170-172

„… to meet all three requirements of an ideal valuation technique. Such techniques are theoretically …” „… widespread acceptance of the valuation technique. Hybrid tools are therefore, by concept, much better …” „… financial or customer-related techniques per se will ever be. However, both hybrid methodologies discussed …”

Findings S. 40-41

„… , as this is essential for assessing risks and lowering asymmetry of information, both of which are key …” „… market drivers. High risks and information asymmetries are the major reasons why workable large-scale IP …” „… participants in these markets would, in general, have to cope with higher information asymmetry and risk than …”

Utility and Title S. 30-31

„… management and controlling, as well as finance and protection strategies.26 Valuations carried out in this …” „… quality of a forecasting valuation technique can be detected by how well it is able to deal with and …” „… minimise future-related uncertainties and risks. The reporting-forecasting dichotomy is so profound that it …”

Scarcity S. 29-30

„… contribution to the desired improvement of IP valuation quality (by mitigation of risks and information …” „… techniques, such as the cost method for initial valuation of intangible 21 Cf. 1.4.3.2. 22 More on valuation …” „… transactions, strategic and operative management and controlling, as well as finance and protection strategies …”

Bibliography S. 289-304

„… , New York 1996 Aaker, David A.: Management des Markenwerts, Frankfurt am Main 1992 Abelson, Jenn …” „… Intellectual Capital: Where Value Resides in the Modern Enterprise, School of Management and Organizational …” „… : Intellectual Capital: Understanding the Value and the Risk, article of July 19, 2005 on www.ipfrontline.com …”

Distinguishing Reporting from Forecasting Valuations S. 27-29

„… effectiveness of marketing and brand management strategies can thus be controlled and managed.17 References as …” „… mitigation of risks and information asymmetries) and thereby to increased tradability of such assets and …” „… 38.22 These sets of rules prescribe certain valuation techniques, such as the cost method for initial …”

Prismatic Evaluation S. 180-191

„… Evaluation The way in which a valuation tool is able to deal with future-related uncertainty and risk while …” „… characteristics, opportunities as well as risks pertaining to that asset. All these factors greatly influence the …” „… , financial matters include issues such as production and brand management costs (including marketing and …”

doi.org/10.5771/9783845241890

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Global Change Management: Knowledge Gaps, Blindspots and Unknowables

Pierre Ibisch (Hrsg.), Laura Geiger (Hrsg.), Felix Cybulla (Hrsg.)

Reihe: Series for Econics and Ecosystem Management

Band 1 2012

Treffer in den folgenden Teilen:

Martin Welp, Ingo Frost Non-knowledge and Organisational Learning S. 213-222

„… . Global change management, which among others deals with the process of mitigating risks of global change …” „… & Ingo Frost 218 Selection of stakeholders When adopting a risk management approach to non-knowledge …” „… turned out to be wrong. While science and large parts of the risk management community failed in …”

Lutz Fähser Factoring Non-knowledge into Natural Resource Management: The Luebeck concept of Nature-Oriented Forestry S. 113-130

„… constitute new approaches and techniques. Adaptive Management (AM) approaches could provide a flexible and …” „… issues, adaptation to climate change and risk management (IUFRO 2010b). The basic ideas of …” „… 113 Chapter 5 Factoring Non-knowledge into Natural Resource Management: The Luebeck concept of …”

Laura Geiger, Stefan Kreft, Pierre L. Ibisch Reducing Blindspots: MARISCO, a Planning Approach that Integrates Risk Management into Biodiversity Conservation S. 153-212

„… , techniques and technologies for risk management have developed over time comprising early warning systems …” „… 153 Chapter 7 Reducing Blindspots: MARISCO, a Planning Approach that Integrates Risk Management …” „… non-knowledge Adaptive management of vulnerability and risk at conservation sites – the MARISCO method …”

doi.org/10.5771/9783845239996

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Marketing-Strategien in der Finanzindustrie

Peter Konhäusner

2022

Treffer in den folgenden Teilen:

Bibliografie S. 289-356

„… of Risk and Financial Management, 14(2), 53. https://doi.org/10.3390/jrfm14020053Allen, B. u. H …” „… Risk and FinancialManagement, 13(7), 152. https://doi.org/10.3390/jrfm13070152Dabija, D.-C., Inkpen, A …” „… framework forassessing risks and opportunities for Central Banks. Bank of Canada Staff Discussion …”

doi.org/10.5771/9783957103956

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