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Dissertations / Theses on the topic 'Germany Bookkeeping for corporations'

Author: Grafiati

Published: 28 July 2024

Last updated: 31 July 2025

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1

Elseraiti, Alhussien Ramadan. "Earnings management in the Libyan corporations." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3262/.

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International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements. Prior literature has stated that due to a variety of motivations and by using different techniques, the management of corporations might intend to influence the figures in financial reporting. The preferred term used in the accounting literature to describe this issue is 'earnings management', which is a very interesting and topical issue for researchers. Therefore, this research investigates the earnings management phenomenon in the Lib

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2

Twehues, Jennifer Elisabeth. "Exploring the management of corporate reputation in Germany's business environment." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49961.

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Thesis (MBA)--Stellenbosch University, 2004.<br>Some digitised pages may appear illegible due to the condition of the original hard copy<br>ENGLISH ABSTRACT: Since the 1990's researchers have been adding different perspectives to the phenomenon of corporate reputation and its management (Fombrun, 2002a: x; Gotsi & Wilson, 2001: 99). To some extent, the growing attention paid to this topic has come from a consciousness about prevailing trends in the current business landscape, such as the ongoing globalisation, the proliferation of media, the public's new focus on transparency and social r

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3

Seehawer, Thorsten. "Social networks in boardrooms patterns and performance implications of interlocking directorates in Germany." Köln Kölner Wiss.-Verl, 2009. http://d-nb.info/991727800/04.

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4

Schlag, Jenny Melanie. "Tort law liability of directors and officers towards third party creditors : a comparative study of common and civil law with special focus on Canada and Germany." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81234.

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Where individuals standing outside of the corporation have been harmed by the acts of one of its directors or officers, the question becomes whether they have only a claim against the corporation or whether they may have also a personal claim against the executive inflicting the harm on them.<br>The issue of how far it should be possible to hold directors and officers personally liable for tort has been a contested one and even courts within one and the same jurisdiction provide different solutions. On the one hand, there is the general basic principle that individuals causing harm to ot

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5

Bolz, Steffen. "The different phases of the leveraged buyout of the Cognis group'." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50480.

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Thesis (MBA)--Stellenbosch University, 2005.<br>ENGLISH ABSTRACT: This study project explains the theory of Leveraged-Buy-Outs and describes the different financial tools than can be used. Special emphasis is laid in the capital structure of a Leveraged-Buy-Out and its impact on the return for the investor. The theory is then put in perspective by giving insight in the case study of the Cognis Group, a speciality chemicals company, based in Germany. It was sold to Private Equity companies in 2001 and since then underwent various refinancing including the issuing of High Yield Bonds and t

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6

Hirt, Hans C. "The enforcement of directors' duties in Britain and Germany : a comparative study with particular reference to large companies /." Oxford [u.a.] : Lang, 2004. http://www.gbv.de/dms/spk/sbb/recht/toc/383089581.pdf.

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7

Hanisch, Alexandra. "The use of defensive measures in hostile takeovers : a comparative study of takeover regulation in the US, the UK, Canada, the EU and Germany." Thesis, McGill University, 2002. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=78216.

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This Master's Thesis is a comparative study of the regulation of defensive measures in hostile takeovers. It consists of two main parts: In the first, the subject is approached from a theoretical point of view. The relevant factors for the regulation of defensive measures are outlined and analysed, followed by a discussion of the different ways of drafting such rules. This part concludes with a proposition concerning the most favourable form and content of a regulation. The second part describes hostile takeover regulation in the US, the UK, Canada, the EU and Germany, showing the diver

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8

Janka, Sebastian Felix. "Control of mergers between newspaper enterprises under South African and German competition law." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50303.

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Thesis (LLM)--University of Stellenbosch, 2005.<br>ENGLISH ABSTRACT: This thesis compares South African and German Competition Law. The focus is the control of mergers between newspaper enterprises. It has to be asked whether special rules should apply to transactions in this field, considering the importance of an unconcentrated, competitive press from an economic and political point of view. It will be shown that South African and German Competition Law are similar in many respects. Both legal systems follow a flexible, primarily economic approach to the consideration of proposed trans

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9

Dragendorf, Julian [Verfasser]. "Partial stock acquisitions by new institutional investors in public corporations and their valuation consequences : an empirical study on corporate governance in Germany / Julian Dragendorf." Berlin : Freie Universität Berlin, 2012. http://d-nb.info/1027308325/34.

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10

Royle, Tony. "The Reluctant Bargainers: McDonald’s, Unions and Pay Determination in Germany and the UK." 1999. http://hdl.handle.net/10454/6595.

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No<br>There is growing evidence that multinational enterprises (MNEs) increasingly develop organisation-based employment strategies, which promote the transmission of employee relations practices across national borders. This article provides an analysis of one MNE’s employee relations practice and what appears to be its preference for operating, where possible, independently of national industrial relations systems. The findings, which draw on a UK/German comparison, raise a number of questions about the adequacy of even highly juridifed national systems to protect workers rights in practice.

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11

Royle, Tony. "Multinational corporations, employers’ associations and trade union exclusion strategies in the German fast-food industry." 2002. http://hdl.handle.net/10454/6592.

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No<br>This paper focuses on the employment practices of both multinational corporations (MNCs) and large national competitors in the German fast‐food industry, such as Burger King, Pizza Hut, Nordsee, McDonald’s, Churrasco and Blockhaus. The paper poses a number of questions. Have the activities of MNCs affected the employment practices of national companies? Are companies adopting union exclusion policies and if so why and to what extent? Does the “country of origin effect” help explain the activities of MNCs? What changes are evident in workers’ terms and conditions and how effective are sta

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12

Royle, Tony. "Recruiting the Acquiescent Worker: a comparative analysis of McDonald’s in Germany and the UK." 1999. http://hdl.handle.net/10454/6590.

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No<br>This article focuses on the workforce characteristics of the German and UK operations of McDonald’s Corporation. The UK workforce is characterised by predominantly young workers with very limited work experience, the German workforce is much older and mostly foreign workers. The analysis suggests that despite these differences and differences in labour market regulation, there is a key similarity between the workforces. The corporation is able to draw on similarly “weak” and marginalised segments of the labour market and these segments are likely to be particularly acquiescent to manager

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13

Burbach, R., and Tony Royle. "Talent on demand? Talent Management in the German and Irish Subsidiaries of a US Multinational Corporation." 2010. http://hdl.handle.net/10454/6584.

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No<br>As the interest in talent management (TM) gathers momentum, this paper aims to unravel how talent is managed in multinational corporations, what factors mediate the talent management process and what computerised systems may contribute to the management of talent. The study employs a single case study but multiple units of analysis approach to elucidate the factors pertaining to the transmission and use of talent management practices across the German and Irish subsidiaries of a US multinational corporation. Primary data for this study derive from a series of in-depth interviews with key

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14

Royle, Tony. "Avoidance Strategies and the German System of Co-determination." 1998. http://hdl.handle.net/10454/6596.

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No<br>This paper is based on a comparative study of the UK and German operations of the McDonald’s Corporation. The main focus of the paper is the interaction between multinational enterprises (MNEs) and the German system of co-determination. Commentators have suggested that industrial relations practices in host countries are particularly difficult for MNE’s to avoid because they are so deeply embedded in societal frameworks. However, there are also opposing global pressures for MNEs to impose their industrial relations practices across national borders in order to transmit ‘best practice’ to

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15

Burbach, R., and Tony Royle. "Levels of e-HRM adoption in subsidiaries of a US multinational corporation: the mediating role of power, politics and institutions." 2013. http://hdl.handle.net/10454/6583.

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No<br>Despite the purported advantages of electronic HRM (e-HRM) in assisting strategic decision making, few organisations appear to fully capitalise on e-HRM. This article explores the mediating role of power and politics on the levels of e-HRM utilisation in the German and Irish subsidiaries of a US multinational corporation (MNC). The research comprised 25 in-depth interviews with 15 key stakeholders in the case study firm. Key findings highlight that e-HRM adaptation in MNC subsidiaries is affected by the institutional contexts within which the organisation operates, as well as a set of mi

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16

Royle, Tony. "Employment Practices of Multinationals in the Spanish and German Quick-Food Sectors: Low-Road Convergence?" 2004. http://hdl.handle.net/10454/6589.

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No<br>This article examines the labour relations practices of multinational corporations (MNCs) in the German and Spanish quick-food service sectors. The demand for greater profitability and lower costs is leading to a greater standardization of work methods across a widening range of food service operators, resulting in the gradual elimination of more expensive, skilled and experienced workers, and an increasingly non-union approach in employee relations practices. The outcome involves increasing standardization, union exclusion, low trust, low skills, and low pay. These sectoral characterist

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17

Geppert, M., K. Williams, M. Wortmann, et al. "Industrial relations in European hypermarkets: Home and host country influences." 2014. http://hdl.handle.net/10454/6599.

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Yes<br>In this article we examine the industrial relations practices of three large European food retailers when they transfer the hypermarket format to other countries. We ask, first, how industrial relations in hypermarkets differ from those in other food retailing outlets. Second, we examine how far the approach characteristic of each company’s country-of-origin (Germany, France and the UK) shapes the practices adopted elsewhere. Third, we ask how they respond to the specific industrial relations systems of each host country (Turkey, Poland, Ireland and Spain).

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18

VOMÁČKOVÁ, Eva. "Účetnictví zásob ve vybrané výrobní společnosti v oboru elektrotechniky, komparace účtování v obdobném podniku německé provenience." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-52124.

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A topic of my graduation theses is "Inventory bookkeeping in a selected manufacturing firm in field of electrotechnics, comparison of bookkeeping with similar company of german provenance". An aim of this graduation theses is to analyse the system of inventory bookkeeping in the manufacturing firm and to compare it with inventory bookkeping in similar companies in the Czech Republic and Germany. The main attention in practical part is dedicated to the method and the procedure of inventory bookkeeping in a given company. I analyse the acquisition of inventory from the Czech Republic and from Ge

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19

Lertnuwat, Nilubol. "Legal framework for promoting minority shareholders' protection in Thailand." Thesis, 2012. https://vuir.vu.edu.au/21331/.

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Since the Asian currency crisis the legal framework for protecting minority shareholders in Thai listed companies has been strengthened. International and Western legal principles have been adopted to improve its efficiency and effectiveness. the main purpose has been to grow investment. The research questions whether the adopted legal principles are appropriate in the Thai context. It considers (i) whether the existing Thai legal framework provides adequate protection for minority shareholders; (ii) whether the transplanting of legal frameworks from other jurisdictions into Thai law is feasib

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20

Franczak, Piotr. "Metody regulacji spółek zagranicznych w prawie prywatnym międzynarodowym." Doctoral thesis, 2018. https://depotuw.ceon.pl/handle/item/3219.

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Przedmiotem rozprawy był przegląd oraz ocena metod, przy pomocy których systemy prawne regulują spółki zagraniczne. Przez spółkę zagraniczną rozumiano spółkę, która została utworzona przez obcy porządek prawny i do której taki obcy porządek prawny się przyznaje. W pracy przeprowadzono badania porównawcze, analizując systemy prawne wybranych państw angielskiego, niemieckiego oraz francuskiego kręgu językowego, jak również rozwiązania polskie oraz holenderskie.Kluczowe znaczenie w rozprawie odegrał podział na metodę kolizyjną oraz metodę merytoryczną, a zasadnicza teza rozprawy mówiła, że metoda

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