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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.

verantwoording --- eXtensible Business Reporting Language (XBRL) --- gegevensstandaard --- Standard Business Reporting (SBR) --- informatieketens --- ICT

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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+.

community based monitoring, benefit sharing, REDD+, monitoring, reporting and verification, results-based financing, forest inventories

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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.

Ausgangspunkt --- Bemessungsgrundlage --- Deutschland --- einer --- Europäische Union --- Fülbier --- Gewinnermittlung --- Gewinnermittlung --- IFRS --- International Financial Reporting Standards --- konsolidierten --- Konsolidierung --- Konsolidierungsregeln --- Konzernbesteuerung --- Konzernbesteuerung --- Multinationales Unternehmen --- nach --- steuerlichen --- Unternehmensbesteuerung

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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."

Accounting, auditing, accounting regulation, accounting theory, accounting practices, audit methodology, non-financial reporting , Regnskap, revisjon, regnskapsregulering, regnskapsteori, regnskapspraksis, revisjonsmetodikk, ikke-finansiell rapportering

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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.

Halgurd-Sakran National Park --- remote sensing --- GIS --- landscape metrics --- fragmentation --- Wilderness Study Areas --- light pollution --- noise pollution --- wildness --- protected areas --- protected areas --- climate change --- deforestation --- tropics --- biodiversity --- conservation --- Tiger --- conservation standards --- protected area management --- management effectiveness --- accreditation --- conservation assured --- Convention on Biological Diversity --- Aichi Target 11 --- conservation planning --- protected area reporting --- equity framework --- private land conservation --- privacy --- protected areas --- biodiversity --- conservation --- protected area management --- information communication technology --- Mongolia --- conservation landscapes --- scale of assessment --- conservation planning --- biodiversity conservation targets --- threat assessment --- prioritization --- biodiversity hotspots --- human population density --- protected areas --- conservation --- biodiversity --- ecosystems --- IUCN --- land use --- protected areas --- biocultural heritage --- sub-Saharan Africa --- traditional ecological knowledge --- hotspots --- sacred forests --- conservation --- biodiversity --- conservation targets --- protected areas --- Indigenous peoples --- IPCAs --- reconciliation --- Aichi Biodiversity Targets --- carbon finance --- global commons --- jurisdictional --- nested approaches --- public goods --- n/a