E-Book Review and Description:
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Bachelorarbeit aus dem Jahr 2009 im Fachbereich BWL – Controlling, Note: -, Europa-Universität Viadrina Frankfurt (Oder), Sprache: Deutsch, Abstract: Wertorientierte Steuerungskonzepte nehmen immer mehr an Bedeutung zu. Das Herzstück solcher Steuerungskonzepte sind Kennzahlen, die als Messinstrument und Erfolgskontrolle unternehmerischer Entscheidungen fundieren. Diese Gruppe von Kennzahlen1 hat gegenüber herkömmlich verwendeter Erfolgsmaße, wie zum Beispiel den EBIT (Earnings Before Interest und Taxes), Umsatzrendite oder Jahresüberschuss den Vorteil, dass sie die Verzinsungsansprüche der Eigenkapitalgeber mit berücksichtigen. Ohne diese Berücksichtigung wird implizit die Annahme gesetzt, dass das Eigenkapital kostenfrei zur Verfügung steht. Die Folgen könnten sein, dass Investitionen mit zu niedriger Rentabilität getätigt werden und dass die Erfolgsvorgaben für das Management zu niedrig ausfallen. Wertorientierte Unternehmensführung ist somit eine Ausrichtung auf die Interessen der Shareholder (Anteilseigner). Durch die Globalisierung und der dadurch zunehmende Wettbewerb auf den Kapitalmärkten wird es für das Management immer wichtiger den Fokus auf Wertmaximierung und nicht nur auf Gewinnmaximierung zu legen, um den Anforderung von Investoren Genüge zu leisten.
Eine sehr verbreitete wertorientierte Kennzahl ist der Economic Value Added (EVA). Bereits im Jahr 2000 haben 36 Prozent der DAX-100-Unternehmen, die wertorientierte Kennzahlen implementiert haben, den EVA als Spitzenkennzahl ausgewählt. Dieser Vormarsch der EVA-Kennzahl wird damit begründet, dass sie eine enge Anbindung zum betrieblichen Rechungswesen hat und daher leicht verständlich und kommunizierbar ist.
- File Size: 1545 KB
- Print Length: 60 pages
- Publisher: GRIN Verlag; 1 edition (September 14, 2009)
- Publication Date: September 14, 2009
- Sold by: Amazon Digital Services LLC
- Language: German
- ASIN: B007T9G2HK
- Text-to-Speech: Enabled
- X-Ray: Not Enabled
- Word Wise: Not Enabled
- Lending: Not Enabled
- Screen Reader: Supported
- Enhanced Typesetting: Enabled
Successful Tips For A Improve Ebook Reading
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Most of the times, it has been believed that the readers, who are utilizing the eBooks for first time, happen to truly have a tough time before becoming used to them. Mostly, it happens when the brand new readers quit utilizing the eBooks as they are unable to utilize them with the proper and effective fashion of reading these books. There present number of motives behind it due to which the readers stop reading the eBooks at their first most attempt to use them. Nonetheless, there exist some techniques that can help the readers to have a good and effectual reading encounter.
Someone ought to correct the proper brightness of screen before reading the eBook. It is a most common issue that the majority of the folks generally bear while using an eBook. Because of this they suffer from eye sores and headaches. The best option to overcome this acute difficulty would be to reduce the brightness of the displays of eBook by making specific changes in the settings. You can even adjust the brightness of screen determined by the type of system you're utilizing as there exists bunch of the means to adjust the brightness. It's proposed to keep the brightness to possible minimal amount as this will help you to increase the time that you could spend in reading and provide you great comfort onto your eyes while reading.
A great eBook reader ought to be set up. It'll be helpful to have a good eBook reader in order to have a great reading experience and high quality eBook display. You can even use free software that may offer the readers with many functions to the reader than just an easy platform to read the wanted eBooks. You can even save all your eBooks in the library that's also supplied to the user by the software program and have an excellent display of all your eBooks as well as access them by identifying them from their unique cover. Aside from offering a place to save all your precious eBooks, the eBook reader software even provide you with a high number of attributes in order to improve your eBook reading experience compared to the standard paper books. You may also enhance your eBook reading experience with help of choices supplied by the software program for example the font size, full screen mode, the specific number of pages that need to be displayed at once and also alter the color of the background.
You must not make use of the eBook continually for several hours without rests. You need to take proper breaks after specific intervals while reading. The majority of the times we forget that we're designed to take breaks while we are coping with anything on the computer screen and are engrossed in reading the content on screen. Nonetheless, this does not mean that you should step away from the computer screen every now and then. Constant reading your eBook on the computer screen for a long time without taking any rest can cause you headache, cause your neck pain and suffer from eye sores and also cause night blindness. So, it is critical to give your eyes rest for a while by taking rests after particular time intervals. This can help you to prevent the troubles that otherwise you may face while reading an eBook continuously.
While reading the eBooks, you need to favor to read big text. Usually, you will note that the text of the eBook will be in moderate size. It's suggested to read the eBook with huge text. So, increase the size of the text of the eBook while reading it on the screen. Although this will definitely mean you will have less text on each page and greater amount of page turning, you will be able to read your desirable eBook with great convenience and have a good reading experience with better eBook screen.
It's proposed that never use eBook reader in full screen mode. It is recommended not to go for reading the eBook in full-screen mode. Even though it may look simple to read with full-screen without turning the page of the eBook quite often, it place lot of strain in your eyes while reading in this mode. Always favor to read the eBook in the same span that will be similar to the printed book. This is so, because your eyes are used to the span of the printed book and it would be comfy that you read in the same way. Try out various shapes or sizes until you find one with which you will be comfortable to read eBook.
By using different techniques of page turn you can additionally improve your eBook encounter. It's possible for you to try many methods to turn the pages of eBook to enhance your reading experience. Check out whether you can turn the page with some arrow keys or click a special section of the screen, apart from using the mouse to manage everything. Favor to make us of arrow keys if you're leaning forwards. Try using the mouse if you are comfortable sitting back. Lesser the movement you have to make while reading the eBook better will be your reading experience.
Specialized issues One issue on eBook readers with LCD screens is the fact that it is not going to take long before you try your eyes from reading. To help prevent this, you should use the “white on black” attribute of your iPad or similar features to other eBook readers. This will definitely help to make reading easier.
By using all these powerful techniques, you can surely enhance your eBook reading experience to a terrific extent. This advice will help you not only to prevent specific hazards which you may face while reading eBook consistently but also facilitate you to take pleasure in the reading experience with great relaxation.