The Balance Sheet Analysis Of The Omv Ag The Description Economic Environment And Accounting Information Of The Company

Author : Daniel Schreiber,Jasmin Karner,Andreas Schlager
Publisher : GRIN Verlag
Page : 25 pages
File Size : 54,8 Mb
Release : 2017-09-06
Category : Business & Economics
ISBN : 9783668518742

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The balance sheet analysis of the OMV AG. The description, economic environment and accounting information of the company by Daniel Schreiber,Jasmin Karner,Andreas Schlager Pdf

Project Report from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1, Vienna University of Economics and Business , language: English, abstract: The aim of this paper is to discover potential sources and methods how earnings management could happen within OMV. To discover the methods, the authors will briefly look at the outline of the company and its history. The main part of this work will be dealing with accounting policies of the company as well as the CEO change in 2015. The CEO change will be the focus of our research in discovering potential methods and tools for earnings management. In detail, the authors will focus our work on the years 2014, 2015 and 2016. All the information will be taken from the official annual reports of OMV, which are all available for the public.

Author : Gerald Schwetje,Sam Vaseghi
Publisher : Springer Science & Business Media
Page : 178 pages
File Size : 54,5 Mb
Release : 2007-08-24
Category : Business & Economics
ISBN : 9783540752677

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The Business Plan by Gerald Schwetje,Sam Vaseghi Pdf

This book provides the essentials to write a successful business plan. The represented methods and best practices have been approved over many years in practice with many management consulting engagements. The book is beautifully structured, it has a pragmatic emphasis and an autodidactic approach. The reader gets acquainted with the skills and competencies as well as tools, required for the planning and development of the business plan project.

Author : Anonim
Publisher : Unknown
Page : 1520 pages
File Size : 45,6 Mb
Release : 1999
Category : Business enterprises
ISBN : PSU:000044362812

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The Top 5000 Global Companies by Anonim Pdf

Author : Martin Schwarzbichler,Christian Steiner,Daniel Turnheim
Publisher : Springer
Page : 480 pages
File Size : 50,5 Mb
Release : 2018-06-09
Category : Business & Economics
ISBN : 9783319757629

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Financial Steering by Martin Schwarzbichler,Christian Steiner,Daniel Turnheim Pdf

This book is a guide to how financial steering is designed, measured and implemented with a special focus on the energy industry. The authors offer an overview of and practical insights into the links between financial steering and accounting, and the temporary cycles of investment, divestment, return and loss, market highs and lows that form the framework of the entire energy industry across all value chain stages. The faster and the larger the cash cycles of investments and their returns, the greater not only the value created, but also the potential loss if the financial steering is not properly designed and managed. Value and value generation require an understanding of how value is both defined and measured in both and how the business/project economics model of a company works – financial steering provides this. Further, the book also discusses accounting topics such as impairments, new IFRS standards and the impact of accounting on key performance indicators of financial steering, which are associated with these investment decision valuations. The combination of accounting with the cash flow perspective provides a complete understanding of selected practical topics of financial steering which are explained in detail in a large number of examples and case studies. The book is intended for a wide range of finance/controlling/treasury/accounting professionals and students. It is written in practical and simple terms to outline the financial steering concept and to bring it to life in daily work and in the decision making process for financial steering. All illustrated concepts are in the same manner relevant and applicable to all other asset-intense industry sectors and their financial steering processes.

Author : International Accounting Standards Board
Publisher : Unknown
Page : 16 pages
File Size : 45,6 Mb
Release : 2004
Category : Accounting
ISBN : 1904230725

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IFRS 6 by International Accounting Standards Board Pdf

Author : WWAP
Publisher : UNESCO Publishing
Page : 154 pages
File Size : 50,7 Mb
Release : 2018-03-26
Category : Water quality management
ISBN : 9789231002649

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The United Nations world water development report 2018 by WWAP Pdf

Author : Malek El Diri
Publisher : Springer
Page : 113 pages
File Size : 52,6 Mb
Release : 2017-08-20
Category : Business & Economics
ISBN : 9783319626864

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Introduction to Earnings Management by Malek El Diri Pdf

This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

Author : Sandro Brunelli,Emiliano Di Carlo
Publisher : Springer Nature
Page : 201 pages
File Size : 44,7 Mb
Release : 2019-11-22
Category : Business & Economics
ISBN : 9783030311933

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Accountability, Ethics and Sustainability of Organizations by Sandro Brunelli,Emiliano Di Carlo Pdf

This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.

Author : Anonim
Publisher : Unknown
Page : 1572 pages
File Size : 41,9 Mb
Release : 1997
Category : Motion pictures
ISBN : UCSD:31822023995673

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Film & Video Finder by Anonim Pdf

Author : Anonim
Publisher : Unknown
Page : 1580 pages
File Size : 47,9 Mb
Release : 2008
Category : Barron's national business and financial weekly
ISBN : CORNELL:31924110133778

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The Wall Street Journal by Anonim Pdf

Author : Kirsten Bindemann
Publisher : Unknown
Page : 93 pages
File Size : 49,7 Mb
Release : 1999
Category : Oil and gas leases
ISBN : 1901795152

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Production-sharing Agreements by Kirsten Bindemann Pdf

Author : Silvana Tordo
Publisher : World Bank Publications
Page : 149 pages
File Size : 41,7 Mb
Release : 2011-07-13
Category : Business & Economics
ISBN : 9780821388310

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National Oil Companies and Value Creation by Silvana Tordo Pdf

National Oil Companies (NOCs) directly or indirectly control the majority of oil and gas reserves. As such, they are of great consequence to their country's economy, to importing countries' energy security, and to the stability of oil and gas markets. The paper analyzes the available evidence on the objectives, governance and performance of 20 NOCs from both net importing and net exporting countries, and draws conclusions about the design of policies and measures that are more likely to lead to social value creation. NOCs differ from private companies on a number of very important variables, including the level of competition in the market in which they operate, their business profile along the sector value chain, and their degree of commercial orientation and internationalization. Most share some core characteristics: they are usually tied to the 'national purpose' and serve political and economic goals other than maximizing the firm's profits. This paper introduces a conceptual model to analyze value creation by NOCs that takes into consideration their complex objective function. Our analysis aims to answer the following questions: Are certain corporate governance arrangements more suited than others to promote value creation? Is good geology a pre-condition for NOC value creation? Are there benefits from exposing the NOC to competition from private oil companies? Does the development of forward and backward linkages hamper NOC value creation?

Author : OECD
Publisher : OECD Publishing
Page : 206 pages
File Size : 51,7 Mb
Release : 2021-03-31
Category : Electronic
ISBN : 9789264400344

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OECD Environmental Performance Reviews: Belgium 2021 by OECD Pdf

Belgium has made progress in decoupling several environmental pressures from economic growth, in improving wastewater treatment and in expanding protected areas. Regions have achieved high levels of recovery and recycling, and have pioneered circular economy policies. However, further efforts are needed to progress towards carbon neutrality, reduce air and water pollution, reverse biodiversity loss and consolidate results of circular economy initiatives.

Author : International Energy Agency
Publisher : Unknown
Page : 700 pages
File Size : 48,8 Mb
Release : 2015-11-25
Category : Electronic
ISBN : 9264243658

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World Energy Outlook 2015 by International Energy Agency Pdf

The precipitous fall in oil prices, continued geopolitical instability and the ongoing global climate negotiations are witness to the dynamic nature of energy markets. In a time of so much uncertainty, understanding the implications of the shifting energy landscape for economic and environmental goals and for energy security is vital. The World Energy Outlook 2015 (WEO-2015) will present updated projections for the evolution of the global energy system to 2040, based on the latest data and market developments, as well as detailed insights on the prospects for fossil fuels, renewables, the power sector and energy efficiency and analysis on trends in CO2 emissions and fossil-fuel and renewable energy subsidies.

Author : Nick Antill,Robert Arnott
Publisher : Unknown
Page : 92 pages
File Size : 40,8 Mb
Release : 2002
Category : Petroleum industry and trade
ISBN : STANFORD:36105113623149

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Oil Company Crisis by Nick Antill,Robert Arnott Pdf