Suchergebnisse

• VAT Update | August 2017

  …refurbishment projects are likely to be within the new regulation. It is still unclear as to whether, and to what extent, there will be transitional arrangements… …and what, if any, impact it will have on refurbishment projects that have already taken place or will be in progress at the point at which the new… …regulations take effect. It is hoped that further guidance will be published accordingly Bart Ploum RSM Netherlands Hungary Real time invoice reporting The… …administrative penalty of up to HUF 500,000 (EUR 1700) per invoice so it is important that due consideration is given to the new rules. Companies will need to make… …function and extending it further to satisfy the new requirement. Daniel Sztanko, RSM Hungary Switzerland Significant changes in VAT to enter into force on 1… …Government representatives, however, has made it clear that tax reform would move forward without the BAT. The statement provided, among other things, a high-… …permanence, and the return of American jobs and profits back from overseas. What this means Despite the high-level nature of the Republican statement it is… …clear that it now believes that all of the goals proposed could be accomplished without the need for a transition to a destination-based tax (such as that… …consumer’ provides the non-resident supplier with its Australian Business Number, and declares it is GST-registered, the non-resident supplier can rely upon… …Australian consumers, it will be required to register, charge, collect, and remit GST to the Australian Taxation Office. Where the IICS are made through an…

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• Manufacturing Monitor 2017

  …internet of things technology. Data security is an everpresent concern, but eforts to address it appear to be limited, which has been the trend over the past… …to acquire a company or divison. 13% are ready to sell. which should RAISE PRICES and make it a COMPETITIVE MARKET for acquisitions. PROFITABILITY 74%… …(IoT) strategy. 27% say IoT provides an insuicient return to make it worth the investment. GROWTH NEW ORDERS, INCREASED REVENUE AND AN EXPANDING WORKFORCE… …manufacturers growing? 0% 10% 20% 30% 40% 50% 60% When it comes to sales growth strategies, almost half of manufacturers are ofering new or improved products… …, particularly in Germany, Japan and China. 3 Sectors seeing the most acquisition activity (or planning it) include building materials, industrial and commercial… …deals they seek and conduct. Middle market companies can struggle to manage the priorities of growing a business, making it more diicult for buyers to… …planning the integration. It pays to perform an efective due diligence and/or synergy analysis, then plan and manage integrations properly to optimize deal… …increasing their information technology (IT) investments in the coming months, with just over half planning to invest in IT to enhance operational activities… …technology makes them viable options for middle market companies. Automation is often presented as a boon for manufacturers but a risk for workers. Yet it… …investments, which would be necessary to interpret the data collected by IoT technology and apply it to make process and other improvements. Among sectors using…

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• Investing in Germany

  …exchange is a reality for German companies. Germany is a leader in the exportation industry, it regularly ranked in the top three exporter worldwide. Despite… …of business challenges. As an investor, it is necessary to have a solid business foundation to build upon. Good advice is critical throughout the whole… …beginning of any business activity in Germany. Things to consider On average it takes only 10 ½ days to establish a business in Germany. However, the duration… …varies significantly on a case-by-case basis. If a business is started or taken over, it is required to be registered with the trade office. The tax… …partners, who are directly involved in the company. In the case of partnerships, it is possible to become a limited partner, while having more… …to receive these incentives. 3 3 GENERAL INFORMATION ABOUT OPERATING IN GERMANY Germany can provide many outstanding opportunities, it has developed… …natural resources, it has skilled craftsmen and laborers that are considered to be Germany’s most desired resources. The rich variety, apparent in all… …interpretation of European rights. The European Court of Justice cannot supersede an individual states ruling when it related to national matters. Constitutional… …the four European freedoms. It has become an international leader in the creation and execution of social policy, foreign policy, and environmental, and… …. It has been established as the main international currency next to the U.S. Dollar. Market Economy System Germany’s economic system is a social market…

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• eBook-Kapitel aus dem Buch Praxishandbuch Interne Revision in der öffentlichen Verwaltung

  Ausführungsstandards

  Oliver Dieterle

  …Ermessens- spielräumen > komplexe IT-Struktur mit hoher Veränderungsrate Tabelle 24: Bruttobetrachtung 4.1.1.3 Informationstechnologie… …grundsätzlich am organisatorischen Aufbau des für die IT verantwortlichen Organi- sationsbereichs orientieren. Darüber hinaus können übergreifende IT-Betriebs-… …prozesse gesondert berücksichtigt werden. Hier bietet es sich an ein Rahmenwerk wie ITIL zugrunde zu legen. Die IT Infrastructure Library (ITIL) ist eine… …Sammlung vordefinierter Prozesse, Funktionen und Rollen, wie sie typischerweise in jeder IT- Infrastruktur mittlerer und großer Unternehmen vorkommen. Es… …177 Hain et al, 2012. 178 Axelos, 2013. Ausführungsstandards 148 Abbildung 13: Beispiel für ein IT Risikouniversum Ü be rg re ife nd e… …IT -B et rie bs pr oz es se (I TI L) IT IL 01 Fi na nc ia l M an ag e- m en t IT IL 02 C ha ng e M an ag e- m en t IT IL 03 R… …el ea se M an ag e- m en t IT IL 04 Se rv ic e Le ve l M an ag e- m en t IT IL 05 C ap ac ity M an ag e- m en t IT IL 06 C on… …tin ui ty M an ag e- m en t IT IL 07 Se cu rit y M an ag e- m en t IT IL 08 In ci de nt M an ag e- m en t IT IL 09 Pr ob le m M… …an ag e- m en t IT IL 10 A va il- ab ili ty M an ag e- m en t IT IL 11 C on fig ur a- tio n M an ag e- m en t IT IL 12 R eg el -… …be tri eb IT IT IT IT IT Pr od uk tio n A nw en de r- se rv ic e Sy st em - en tw ic kl un g IT -S te ue ru ng In te rn er Se rv…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2018

  Literatur zur Internen Revision

  Prof. Dr. Marc Eulerich, Benjamin Fligge

  …Journal of Accounting Information Systems 1/2018, S. 59–75. [Hoffman, Sellers und Skomra (2018) zeigen einen Zusammenhang zwischen der Ausgestaltung der IT… …und den Prüfungshonoraren auf. Unternehmen mit guter IT Ausstattung zahlen danach weniger Prüfungshonorare als Unternehmen mit schlechterer IT.] Islam… …, in Managerial Auditing Journal 4/2018, S. 410–424. [Das Ziel der Studie von Stafford, Deitz und Li (2018) ist es, die Rolle der Compliance mit IT… …Richtlinien und von IT Prüfungen bei der Identifikation von Complianceverstößen im Arbeitsumfeld zu untersuchen.] Fraud Asare, S. K. /Wright, A. M.: Field…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2018

  50 Jahre Ethikkodex, regulatorische Anforderungen, IT-Risiken und aktuelle Methoden: Die Interne Revision stellt sich den Herausforderungen

  Dorothea Mertmann

  …BAIT stellen eine Konkretisierung der MaRisk mit Blick auf den Bereich der IT dar. Die neuen Anforderungen führen zu erheblichen Herausforderungen für…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2018

  DIIR – 60 Jahre im Dienst der Internen Revision

  Bernd Schartmann

  …Informationstechnologie eingeführt. Der Beitrag von Knoll nimmt darauf Bezug und untersucht, wie die aktuellen Veränderungen in den IT-Risiken die Interne Revision…

• DIIR veranstaltet erstmalig die Digitalen Tage

  …Fachkräften bis hin zur Verschmelzung von IT- und Fachrevision. Grundtenor der Veranstaltung war, dass neben vielen Vorteilen durch die Digitalisierung auch…

• Quarterly Spotlight – Health Care | Q4 2017

  …$180.3 • Add-ons remain the most popular PE transaction type by far, even given a signiicant decline in volume between 2016 and 2017; it is worth… …health care achieved via sponsor-to-sponsor sales was 37 percent, and now it is 10 percent higher. 200 150 • Strategic acquirers still play an important… …it comes to initial public ofering (IPO) activity, health care has always beneited from the unique dynamics of the pharmaceuticals and biotechnology… …space leading to a steady trickle of debuts, hence healthcare's sustained volume and a strong inish to 2017. • It's interesting to note the steady rise in…

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• eBook-Kapitel aus dem Buch Vernetzung von Risikomanagement und Controlling

  Die Notwendigkeit einer Integration von Risikomanagement und Controlling

  Ute Vanini

  …vgl . Gleißner 2011, S . 224 ff . 59 Die Notwendigkeit einer Integration von Risikomanagement und Controlling Dimension Beschreibung Technik / IT… …Eine Integration im Bereich Technik / IT erfordert die Möglichkeit des wechsel seitigen Zugriffs auf die Instrumente und Systeme des jeweils ande- ren… …stark über die Dimen sio nen . Reifegrad Strategie / Steuerung Organisation / Prozesse Personal Instrumente Technik / IT Initial 34,4 % 43,8 %… …38 % der Unternehmen . 47 für Details vgl . Vanini und Leschenko 2017 . 62 Ute Vanini ■ Die Integration in der Dimension „Technik / IT“ ist in… …verfügen zumindest 60 % der Unternehmen über entspre- chende Schnittstellen in der IT-Architektur, 34 % sogar über ein gemeinsames IT- System . ■ Ältere… …Prozesse Personal Instrumente Technik / IT Ausmaß der Doppel- arbeit –0,276** –0 .231* Verbesserte Steuerung von Chancen und Risiken 0,424****…

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