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Challenging the Chain - Governing the Automated Exchange and Processing of Business Information

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ISBN: 9781614994961 9781614994978 Year: Pages: 444 DOI: 10.3233/978-1-61499-497-8-i Language: English
Publisher: IOS Press
Subject: Computer Science
Added to DOAB on : 2015-06-03 12:14:49
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What is digital business reporting? Why do we need it? And how can we improve it? This book aims to address these questions by illustrating the rise of system-to-system information exchange and the opportunities for improving transparency and accountability. Governments around the world are looking for ways to strengthen transparency and accountability without introducing more red tape, which is a source of growing frustration and costs for businesses. In 2004, the Ministry of Finance and the Ministry of Justice in the Netherlands started to investigate the potential of XBRL (eXtensible Business Reporting Language) as a uniform data standard for business-to-government information exchange. In 2006, there was a comprehensive architecture for Standard Business Reporting (SBR), including the requirements for the information infrastructure. One year later the first reports in XBRL were successfully delivered to the Tax and Customs Administration and the Chamber of Commerce via a secure infrastructure. Today, millions of business reports are being exchanged using SBR. As a solution, SBR empowers organisations to present a cohesive explanation of their business operations and helps them engage with internal and external stakeholders, including regulators, shareholders and creditors.Challenging the chain describes the journey of SBR from challenge to solution. Specialists in the field – flanked by academics – provide detailed insights on the challenges actors faced and the solutions they achieved. In its versatility, this book exemplifies the necessary paradigm shifts when it comes to such large-scale public-private transformations. Policy makers, managers, IT specialists and architects looking to engage in such transformations will find guidance in this book.

De keten uitgedaagd - Besturen en verantwoorden in een wereld vol ICT

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ISBN: 9789051995343 9789051995350 Year: Pages: 440 DOI: 10.3233/978-90-5199-535-0-i Language: Dutch
Publisher: IOS Press
Subject: Computer Science
Added to DOAB on : 2014-11-21 14:38:28
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Verantwoording is een maatschappelijk vraagstuk van de eerste orde, maar ook een bron van groeiende zorg en irritatie voor veel organisaties. In 2004 startten het ministerie van Financiën en het ministerie van Justitie een onderzoek naar de mogelijke toepassing van eXtensible Business Reporting Language (XBRL) als uniforme gegevensstandaard voor verantwoording. In 2006 lag er een architectuur voor Standard Business Reporting. In 2007 werden de eerste berichten in XBRL via een generieke voorziening succesvol bij de Belastingdienst en de Kamer van Koophandel afgeleverd. Eind 2009 werd er serieus ingezet op de grootschalige transitie van informatieketens. Sinds 2013 biedt Logius met Standard Business Reporting een werkende en efficiënte standaardoplossing voor massale verantwoording.De keten uitgedaagd - Besturen en verantwoorden in een wereld vol ICT beschrijft de weg die Standard Business Reporting heeft afgelegd van opgave tot oplossing. Specialisten uit de praktijk én wetenschappers geven een gefundeerd en gedetailleerd inzicht in de uitdagingen die komen kijken bij de transitie van informatieketens. In haar veelzijdigheid is het boek exemplarisch voor de benodigde paradigmaverschuivingen binnen het veranderdomein. Het boek biedt bovendien alle praktische informatie die partijen nodig hebben om de SBR-oplossingen toe te passen in het eigen domein.Het is inmiddels algemeen bekend dat het bij grootschalige ICT-programma’s om veel meer draait dan techniek alleen. Met Standard Business Reporting als toonbeeld van een domein waarin informatieketens grondig werden aangepakt, is De keten uitgedaagd een niet te missen handboek voor bestuurders en programmamanagers die willen besturen en verantwoorden in een wereld vol ICT.

Serviceorientierung im betrieblichen Berichtswesen

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Book Series: Bochumer Beitraege zur Unternehmensfuehrung ISBN: 9783631608401 Year: Pages: 266 DOI: 10.3726/b14004 Language: German
Publisher: Peter Lang International Academic Publishing Group
Subject: Computer Science --- Business and Management --- Economics
Added to DOAB on : 2019-01-15 13:32:20
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Die Herausforderung, Entscheidungsträger mit «den richtigen Informationen zum richtigen Zeitpunkt in der richtigen Form» zu versorgen, legt nahe, die effiziente und effektive Verarbeitung der Berichtsinformationen aus den Perspektiven der Prozess- und Serviceorientierung zu betrachten. Damit sich Berichtsinformationen mit Hilfe von Berichtsservices zu einem Serviceorientierten Berichtsprozess zusammenfügen lassen, müssen die entsprechenden Dienste konzeptionell gestaltet und der resultierende Berichtsprozess in ein Architekturmodell eingebettet werden. Der Autor zeigt in dieser Arbeit, wie sich die innovativen Konzepte einer SOA und XBRL zu einem Architekturkonzept und Vorgehensmodell für die konzeptionelle Gestaltung Serviceorientierter Berichtsprozesse integrieren lassen.

The Potential Role for Community Monitoring in MRV and in Benefit Sharing in REDD+

ISBN: 9783038420644 9783038420651 Year: Pages: 232 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Added to DOAB on : 2015-10-22 08:55:10
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Developing countries interested in REDD+ under the UNFCCC have been requested to prepare a national forest monitoring system (NFMS) and a system to monitor, report and verify implementation (MRV). They have also been requested to engage local communities and indigenous groups as critical stakeholders in this process. The NFMS should be consistent with national inventories of emissions and removals of greenhouse gases. These inventories are, however, usually prepared using national level information with low geographical resolution and without the participation of local communities or other forest owners/managers. However, it has been shown that members of rural forest communities can develop the skills to monitor and measure levels of carbon stock in their forests and changes in these levels over time. If this information could be included and tracked from the local to regional and national levels, this might help to design transparent mechanisms for the assessment of REDD+ implementation, and possibly even for benefit sharing. The objective of this Special Issue is to discuss and explore the social, technical and political implications and potential of including community-based monitoring in MRV systems and benefit-sharing schemes in REDD+.

Accounting and Corporate Reporting - Today and Tomorrow

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ISBN: 9789535135494 9789535135500 Year: Pages: 340 DOI: 10.5772/66609 Language: English
Publisher: IntechOpen
Subject: Business and Management
Added to DOAB on : 2019-10-03 07:51:50

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We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: ""Achieving Sustainability through Corporate Reporting"", ""International Standardization"", ""Financial Reporting Quality"", ""Accounting Profession and Behavioral Aspects"", ""Public Sector Accounting and Reporting"", and ""Managerial Accounting"".

Konzernbesteuerung nach IFRS

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Book Series: Bochumer Beitraege zur Unternehmensfuehrung ISBN: 9783631556269 Year: Pages: 470 DOI: 10.3726/b14020 Language: German
Publisher: Peter Lang International Academic Publishing Group
Subject: Economics
Added to DOAB on : 2019-01-15 13:32:19
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Die Schaffung einer konsolidierten Körperschaftsteuerbemessungsgrundlage für die grenzüberschreitende Unternehmenstätigkeit innerhalb der EU steht seit dem Jahr 2001 auf der Agenda der EU-Kommission. Dieses ehrgeizige Ziel ist in unterschiedlichen Ausgestaltungsvarianten denkbar und geht mit vielen ungelösten Fragen einher. Eine davon steht im Vordergrund dieser Arbeit: Können die IFRS-Konsolidierungsvorschriften für die Ermittlung dieser Bemessungsgrundlage herangezogen werden? Diese Frage ist von erheblicher Relevanz, weil die Kommission in den eigentlich für völlig andere Zwecke konzipierten IFRS «den einzigen verfügbaren neutralen Ausgangspunkt» für eine konsolidierte steuerliche Gewinnermittlung erkennt. Zudem zählt sie die Ausgestaltung von Konsolidierungsregeln «zu den schwierigsten Aspekten». Aufbauend auf einem theoretischen Beurteilungsrahmen und unter Berücksichtigung der deutschen und europäischen Rechtssituation wird vor diesem Hintergrund die steuerliche Eignung der IFRS-Konsolidierungsregeln analysiert, um letztlich Ausgestaltungsempfehlungen für den Regulierer zu entwickeln und einen Beitrag zur Steuerrechtsgestaltungslehre zu leisten.

Good Research Practice in Non-Clinical Pharmacology and Biomedicine

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Book Series: Handbook of Experimental Pharmacology ISBN: 9783030336561 Year: Pages: 423 DOI: 10.1007/978-3-030-33656-1 Language: English
Publisher: Springer Nature
Subject: Medicine (General) --- Neurology
Added to DOAB on : 2020-06-16 23:59:54
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This open access book, published under a CC BY 4.0 license in the Pubmed indexed book series Handbook of Experimental Pharmacology, provides up-to-date information on best practice to improve experimental design and quality of research in non-clinical pharmacology and biomedicine.

Aktuelle temaer i regnskap og revisjon

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ISBN: 9788202706463 Year: Pages: 421 DOI: 10.23865/noasp.112 Language: Norwegian
Publisher: Cappelen Damm Akademisk/NOASP (Nordic Open Access Scholarly Publishing)
Subject: Economics
Added to DOAB on : 2021-01-22 00:18:18
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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."

Data Journeys in the Sciences

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ISBN: 9783030371777 Year: Pages: 412 DOI: 10.1007/978-3-030-37177-7 Language: English
Publisher: Springer Nature
Subject: Science (General)
Added to DOAB on : 2020-07-15 23:58:32
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This groundbreaking, open access volume analyses and compares data practices across several fields through the analysis of specific cases of data journeys. It brings together leading scholars in the philosophy, history and social studies of science to achieve two goals: tracking the travel of data across different spaces, times and domains of research practice; and documenting how such journeys affect the use of data as evidence and the knowledge being produced. The volume captures the opportunities, challenges and concerns involved in making data move from the sites in which they are originally produced to sites where they can be integrated with other data, analysed and re-used for a variety of purposes. The in-depth study of data journeys provides the necessary ground to examine disciplinary, geographical and historical differences and similarities in data management, processing and interpretation, thus identifying the key conditions of possibility for the widespread data sharing associated with Big and Open Data. The chapters are ordered in sections that broadly correspond to different stages of the journeys of data, from their generation to the legitimisation of their use for specific purposes. Additionally, the preface to the volume provides a variety of alternative “roadmaps” aimed to serve the different interests and entry points of readers; and the introduction provides a substantive overview of what data journeys can teach about the methods and epistemology of research.

Biodiversity and Protected Areas

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ISBN: 9783038977322 9783038977339 Year: Pages: 196 DOI: 10.3390/books978-3-03897-733-9 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Subject: Science (General) --- Environmental Sciences
Added to DOAB on : 2019-04-25 16:37:17
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Biodiversity and Protected Areas assembles twelve topics from around the world, illustrating the complexities and promise of addressing the biodiversity crisis. Authors from Mongolia, Africa, India, Canada, Iraq, and the United States dwell on particular aspects and challenges relevant to those regions. Lessons and approaches from interesting localities, coupled with global analyses give the reader a synthetic view of emerging problems. The opportunities for understanding common issues across different geographies abound, such as comparing local conservation in sub-Saharan Africa with a distribution of very small protected areas in Massachusetts. Several topics will be of immediate interest to policymakers. The book is illustrated with numerous color maps and figures and the authors strove for clear, uncomplicated writing. The editors provide an overview of chapters, placing them in the context of other biodiversity and protected area literature. Students and conservationists attempting to broaden their views of biodiversity and protected areas should find this collection to be interesting.

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