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The volume illustrates the research activity of the UniCeSV Analytical Accounting Observatory presented during the seminar on: La contabilità analitica per il controllo della gestione nel settore vitivinicolo (“Analytical accounting for management control in the wine industry”) which was held in Florence on December 3, 2014. On this occasion, some of the studies which UniCeSV has been carrying out in this field in the last years have been presented. During the seminar some results were presented, related to a a sample survey carried out in companies belonging to the denominations Chianti Classico DOCG, Brunello di Montalcino DOCG, Morellino di Scansano DOCG and Monteregio di Massa Marittima DOC. These results have allowed to evaluate the production cost of the single bottle of wine and to determine the standard cost of some reference company typologies.
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Topics in Accounting and Auditing is a scientific anthology with articles shedding light on relevant issues in financial accounting and auditing. The book also contains articles in the adjacent subject areas of non-financial reporting and management accounting. Topics covered in the book range from accounting regulation, accounting theory and accounting practices via topics in audit methodology to topics in non-financial reporting. The book's contributors hold academic positions at the University of South-Eastern Norway, the Norwegian School of Economics, the Norwegian University of Science and Technology, the Nord University and the Inland Norway University of Applied Sciences. They are all experts in their fields. The book's target group is master's students in accounting and auditing, researchers and lecturers in accounting and auditing, accounting and auditing regulators, and practitioners who prepare, audit or use accounting information.
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Die zunehmende Dynamik von Betriebsformen im Einzelhandel stellt das Top-Management im Hinblick auf die langfristige Absicherung des Unternehmenserfolgs vor neue Herausforderungen. Diese Arbeit entwickelt auf Basis neuer dynamischer Strategieansätze einen Bezugsrahmen, der die Betriebsformendynamik durch ein simultanes Management bestehender und neuer Erfolgspotenziale "handhabbar" macht. Hierdurch können Wettbewerbsvorteile erzielt und der Shareholder Value gesteigert werden. Die Untersuchung umfasst zahlreiche Fallbeispiele und wurde mit dem Goethe-Preis der Universität Düsseldorf ausgezeichnet.
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