- Table View
- List View
Finanzbuchhaltung: Inventur/Inventar/Eröffnungsbilanz/Schlußbilanz/Erfolgsermittlung/Privatkonto/Buchungen und Buchungssätze/Kontenrahmen/Kontenplan (Praxis der Unternehmensführung)
by Karlheinz BalzerFinanzbuchhaltung: Inventur/Inventar/Eröffnungsbilanz/Schlußbilanz/Erfolgsermittlung/Privatkonto/Buchungen und Buchungssätze/Kontenrahmen/Kontenplan (Praxis der Unternehmensführung)
by Karlheinz Balzer
Grundlagen der Finanzbuchhaltung (Gabler-Studientexte)
by Karlheinz Balzer6. 2 22 Einfache Einkaufs-und Verkaufsbuchungen 6. 2. 1 22 Buchung von Einkäufen 6. 2. 2 22 Buchung von Warenverkäufen 6. 2. 3 Abschluß der Einkaufs-und Verkaufskonten 23 6. 3 Bezugskonten und Transportkosten 24 6. 3. 1 Buchung der Bezugskosten (Einkäufe) 24 6. 3. 2 Buchung der Transportkosten (Verkäufe) 25 6. 4 Rücksendungen und Gutschriften 26 6. 4. 1 Rücksendungen an Lieferer 26 6. 4. 2 Buchung beim Verkauf 26 6. 5 Buchung von Rabatten, Boni, Skonti 27 6. 5. 1 Einführung 27 6. 5. 2 Buchhalterische Behandlung von Rabatten 28 6. 5. 3 Buchung von Boni und Skonti 28 7. Buchung der Umsatzsteuer 31 7. 1 Einführung 31 7. 2 Ermittlung der Steuerschuld (Zahllast) 31 7. 3 Buchung der Umsatzsteuer 32 7. 3. 1 Buchung der Vorsteuer 32 7. 3. 2 Buchung der Umsatzsteuer 33 7. 3. 3 Abschluß der Umsatzsteuerkonten 33 7. 3. 4 Die Umsatzsteuer am Ende des Geschäftsjahres 34 7. 3. 5 Korrekturbuchungen 35 8. Das Privatkonto 37 8. 1 Notwendigkeit des Privatkontos 37 8. 2 Buchungen auf dem Privatkonto 37 Buchung von Aufwendungen 9. 40 9. 1 Buchung des Materialverbrauchs 40 9. 2 Buchung der Personalaufwendungen 42 9. 2. 1 Buchung des Arbeitsentgelts 42 9. 2. 2 Buchung des Arbeitergeberanteils 43 9. 2. 3 Buchung von Vorschüssen 43 9. 3 Buchung der Steuern 44 9. 3. 1 Buchung der betrieblichen Steuern 44 9. 3. 2 Buchung der Privatsteuern 44 9. 3.
Religion and Politics in Russia: A Reader
by Marjorie Mandelstam BalzerRussia is not only vast, it is also culturally diverse, the core of an empire that spanned Eurasia. In addition to the majority Russian Orthodox and various other Christian groups, the Russian Federation includes large communities of Muslims, Jews, Buddhists, and members of other religious groups, some with ancient historical roots. All are in a state of ferment, and securing formal state recognition for specific communities is often daunting. This collection provides entry into the diversity of Russia's religious communities. Marjorie Mandelstam Balzer's introduction to the volume illuminates major political, social, and cultural-anthropological trends. The book is organized by religious tradition or identity, with further thematic perspectives on each set of readings. The authors include ethnologists, sociologists, political analysts, and religious leaders from many regions of the Federation. They analyze the changing dynamics of religion and politics within each community and in the context of the current drive to recentralize both political and religious authority in Moscow. Topical coverage extends from reassertions of Russian Orthodoxy to activities of Christian and Muslim missionaries to the revival of many other religions, including indigenous shamanic ones.
Religion and Politics in Russia: A Reader
by Marjorie Mandelstam BalzerRussia is not only vast, it is also culturally diverse, the core of an empire that spanned Eurasia. In addition to the majority Russian Orthodox and various other Christian groups, the Russian Federation includes large communities of Muslims, Jews, Buddhists, and members of other religious groups, some with ancient historical roots. All are in a state of ferment, and securing formal state recognition for specific communities is often daunting. This collection provides entry into the diversity of Russia's religious communities. Marjorie Mandelstam Balzer's introduction to the volume illuminates major political, social, and cultural-anthropological trends. The book is organized by religious tradition or identity, with further thematic perspectives on each set of readings. The authors include ethnologists, sociologists, political analysts, and religious leaders from many regions of the Federation. They analyze the changing dynamics of religion and politics within each community and in the context of the current drive to recentralize both political and religious authority in Moscow. Topical coverage extends from reassertions of Russian Orthodoxy to activities of Christian and Muslim missionaries to the revival of many other religions, including indigenous shamanic ones.
Shamanism: Soviet Studies of Traditional Religion in Siberia and Central Asia
by Marjorie Mandelstam BalzerAddresses the most important theoretical and practical problems underlying public budgeting. This anthology is organized topically rather than historically, with an effort to delineate the issues needed to understand some of the controversies in the field. It describes what public budgeting is, where it comes from, and what it is for.
Shamanism: Soviet Studies of Traditional Religion in Siberia and Central Asia
by Marjorie Mandelstam BalzerAddresses the most important theoretical and practical problems underlying public budgeting. This anthology is organized topically rather than historically, with an effort to delineate the issues needed to understand some of the controversies in the field. It describes what public budgeting is, where it comes from, and what it is for.
Philosophy of Economics
by W. Balzer Bert HammingaThe last decade witnessed an unprecedented annual growth of the literature dealing with the philosophy of economics,as well as the first signs of an institutionalization (conferences, an international journal) of the philosophy of economics as a scientific subject in itself - in particular in the U.S. In 1981 a meeting took place with participants mainly of European "continental" origin. In July 1987, we organized a second conference "Philosophy of Economics II" at Tilburg Uni versity, The Netherlands, mainly aiming at the establishment of first contacts between the middle-European group and researchers from the U.S. The present volume contains the papers presented at this conference. Philosophical thought on economics in recent years split up in many different streams, two of which are represented in the larger part of this volume. The first of these streams was formed by a group of researchers mainly from middle-Europe, who make empirical studies of the logical structures of the different theories as they find them presented in economic literature. Two methods prevail here. First, the structuralist method, as exemplified in the writings of Sneed, Stegmiiller and others, of describing the object of a theory as a set of ("partial potential") models. Such models consist of sets and relationships between these sets, which represent the concepts used in the theory.
Lean Higher Education: Increasing the Value and Performance of University Processes, Second Edition
by William K. BalzerLean Higher Education: Increasing the Value and Performance of University Processes, Second Edition (978-0-8153-7909-6, K339047) Shelving Guide: Business and Management / Higher Education / Lean Implementation In an environment of diminishing resources, growing enrollment, and increasing expectations of accountability, Lean Higher Education: Increasing the Value and Performance of University Processes, Second Edition provides the understanding and the tools required to return education to the consumers it was designed to serve – the students. It supplies a unifying framework for implementing and sustaining a Lean Higher Education (LHE) transformation at any institution, regardless of size or mission. Using straightforward language, relevant examples, and step-by-step guidelines for introducing Lean interventions, this authoritative resource explains how to involve stakeholders in the delivery of quality every step of the way. The author details a flexible series of steps to help ensure stakeholders understand all critical work processes. He presents a wealth of empirical evidence that highlights successful applications of Lean concepts at major universities and provides proven methods for uncovering and eliminating activities that overburden staff yet contribute little or no added value to stakeholders. Complete with standardized methods for correctly diagnosing workplace problems and implementing appropriate solutions, this valuable reference arms you with the understanding and the tools to effectively balance the needs of all stakeholders. By implementing the Lean practices covered in these pages, your school will be better positioned to provide higher quality education, at reduced costs, with efficient processes that instill pride, maximize value, and respect the long-term interests of your students, faculty, and staff. This second edition contains a substantial update with expanded material and reflects the significant growth of LHE practices in colleges and universities worldwide. Because of advances in best practices, as well as some modest research-based evidence, this second edition includes many enhancements that provide particular value to LHE practitioners and higher education (HE) leaders. Since the initial publication of Lean Higher Education in 2010, the challenges of cost and affordability, competition for students and faculty, and calls for efficiency and accountability have only continued to grow, requiring colleges and universities to pursue more radical and transformative change to ensure their success. This new edition provides a model for change based on more than 50 years of application in business and industry and almost 20 years in HE. It provides the information and evidence demanded by HE leadership to understand and embrace LHE as well as best practices processes and tools for implementing LHE in targeted areas or institution-wide. This book provides a conceptual framework for redesigning any university process, such as admitting students, paying a bill, hiring faculty, or processing a donor gift, in a way that delights the beneficiary of that process, respects the employees who support the process, and reduce the cost of the process.
Lean Higher Education: Increasing the Value and Performance of University Processes
by William K. BalzerIn an environment of diminishing resources, growing enrollment, and increasing expectations of accountability, Lean Higher Education: Increasing the Value and Performance of University Processes provides the understanding and the tools required to return education to the consumers it was designed to serve the students. It supplies a unifying framew
Lean Higher Education: Increasing the Value and Performance of University Processes, Second Edition
by William K. BalzerIn an environment of diminishing resources, growing enrollment, and increasing expectations of accountability, Lean Higher Education: Increasing the Value and Performance of University Processes, Second Edition provides the understanding and the tools required to return education to the consumers it was designed to serve – the students. It supplies a unifying framework for implementing and sustaining a Lean Higher Education (LHE) transformation at any institution, regardless of size or mission. Using straightforward language, relevant examples, and step-by-step guidelines for introducing Lean interventions, this authoritative resource explains how to involve stakeholders in the delivery of quality every step of the way. The author details a flexible series of steps to help ensure stakeholders understand all critical work processes. He presents a wealth of empirical evidence that highlights successful applications of Lean concepts at major universities and provides proven methods for uncovering and eliminating activities that overburden staff yet contribute little or no added value to stakeholders. Complete with standardized methods for correctly diagnosing workplace problems and implementing appropriate solutions, this valuable reference arms you with the understanding and the tools to effectively balance the needs of all stakeholders. By implementing the Lean practices covered in these pages, your school will be better positioned to provide higher quality education, at reduced costs, with efficient processes that instill pride, maximize value, and respect the long-term interests of your students, faculty, and staff. This second edition contains a substantial update with expanded material and reflects the significant growth of LHE practices in colleges and universities worldwide. Because of advances in best practices, as well as some modest research-based evidence, this second edition includes many enhancements that provide particular value to LHE practitioners and higher education (HE) leaders. Since the initial publication of Lean Higher Education in 2010, the challenges of cost and affordability, competition for students and faculty, and calls for efficiency and accountability have only continued to grow, requiring colleges and universities to pursue more radical and transformative change to ensure their success. This new edition provides a model for change based on more than 50 years of application in business and industry and almost 20 years in HE. It provides the information and evidence demanded by HE leadership to understand and embrace LHE as well as best practices processes and tools for implementing LHE in targeted areas or institution-wide. This book provides a conceptual framework for redesigning any university process, such as admitting students, paying a bill, hiring faculty, or processing a donor gift, in a way that delights the beneficiary of that process, respects the employees who support the process, and reduce the cost of the process.
Hoshin Kanri in Higher Education: A Guide to Strategy Development, Deployment, and Management
by William K. Balzer Tammi SinhaStrategy, the link between mission and operational plans to improve an institution’s performance, is a critical element to the future success of higher education (HE). Hoshin Kanri (HK), the application of Lean principles and practices to strategy development, deployment, and management, is a systematic and effective approach to support institutional success, particularly when competition is high. Surprisingly, despite its known effectiveness and advantages over other approaches to strategy development, deployment, and management, the application of HK in HE is limited. This book promotes greater awareness, appreciation, and application of HK at HE institutions. The book is divided into four sections: The first section (Introduction to Hoshin Kanri) provides a general overview of HK and its potential contributions when used in HE settings. The second section (Case Studies) provides several examples where aspects of HK were introduced at HE institutions. These case studies, which vary in scope, use of HK practices and tools, and identified benefits, offer insights both for helping senior leaders recognize the value of HK (and adopt the HK process) and for on-the-ground experiences using HK tools and techniques – including barriers and challenges – during implementation. The third section (Expanding the Application of Hoshin Kanri in Higher Education) includes several chapters on how to begin an HE institution’s HK journey. The chapters include practical steps for gaining support for and implementing HK strategy development, deployment, and management tailored for HE institutions across both typical and novel applications of HK. The fourth and final section (Implications for Practice and Research) presents a high-level summary of the "current state" of HK in HE and offers thoughts and recommendations on the "future state" directions for practice, research opportunities, and challenges for HK in HE. The book underscores the key benefits HK can offer HE institutions. With its Lean roots of continuous improvement and respect for people, HK offers HE institutions an effective and sustainable approach to strategy development, deployment, and management. HK can be used institution-wide or at any level or area within an institution. While the local application of HK won’t achieve the full benefits possible through institution-wide adoption, it offers a marked improvement over other strategy approaches that fail to respect people and leverage their knowledge, expertise, and insights to apply continuous improvement to move their office, department, or function forward.
International and Comparative Employment Relations: Global Crises and Institutional Responses
by Greg J. Bamber Fang Lee Cooke Virginia Doellgast Chris F. WrightEstablished as the standard reference for a worldwide readership of students, scholars and practitioners in international agencies, governments, companies and unions, this text offers a systematic overview of international employment relations. Chapters cover the UK, USA, Canada, Australia, Italy, France, Germany, Denmark, Japan, South Korea, China, India and South Africa. Experts examine the context of employment relations in each country: economic, historical, legal, social and political. They consider the roles of the major players and outline the various processes of employment relations, including collective bargaining and arbitration, consultation and employee involvement. The seventh edition has been thoroughly updated with new examples and discussion questions to engage students and encourage critical thinking. A revamped set of online resources includes PowerPoint slides for lecturers to use in their teaching, as well as useful web links to enhance learning.
International and Comparative Employment Relations: Global Crises and Institutional Responses
by Greg J. Bamber Fang Lee Cooke Virginia Doellgast Chris F. WrightEstablished as the standard reference for a worldwide readership of students, scholars and practitioners in international agencies, governments, companies and unions, this text offers a systematic overview of international employment relations. Chapters cover the UK, USA, Canada, Australia, Italy, France, Germany, Denmark, Japan, South Korea, China, India and South Africa. Experts examine the context of employment relations in each country: economic, historical, legal, social and political. They consider the roles of the major players and outline the various processes of employment relations, including collective bargaining and arbitration, consultation and employee involvement. The seventh edition has been thoroughly updated with new examples and discussion questions to engage students and encourage critical thinking. A revamped set of online resources includes PowerPoint slides for lecturers to use in their teaching, as well as useful web links to enhance learning.
Up in the Air: How Airlines Can Improve Performance by Engaging Their Employees
by Greg J. Bamber Jody Hoffer Gittell Thomas A. Kochan Andrew Von Nordenflycht"And you thought the passengers were mad. Airline employees are fed up, too-with pay cuts, increased workloads and management's miserly ways, which leave workers to explain to often-enraged passengers why flying has become such a miserable experience."—The New York Times, December 22, 2007When both an industry's workers and its customers report high and rising frustration with the way they are being treated, something is fundamentally wrong. In response to these conditions, many of the world's airlines have made ever-deeper cuts in services and their workforces. Is it too much to expect airlines, or any other enterprise, to provide a fair return to investors, high-quality reliable service to their customers, and good jobs for their employees? Measured against these three expectations, the airline industry is failing. In the first five years of the twenty-first century alone, U.S. airlines lost a total of $30 billion while shedding 100,000 jobs, forcing the remaining workers to give up over $15 billion in wages and benefits. Combined with plummeting employee morale, shortages of air traffic controllers, and increased congestion and flight delays, a total collapse of the industry may be coming.Is this state of affairs inevitable? Or is it possible to design a more sustainable, less volatile industry that better balances the objectives of customers, investors, employees, and the wider society? Does deregulation imply total abrogation of government's responsibility to oversee an industry showing the clear signs of deterioration and increasing risk of a pending crisis? Greg J. Bamber, Jody Hoffer Gittell, Thomas A. Kochan, and Andrew von Nordenflycht explore such questions in a well-informed and engaging way, using a mix of quantitative evidence and qualitative studies of airlines from North America, Asia, Australia, and Europe. Up in the Air provides clear and realistic strategies for achieving a better, more equitable balance among the interests of customers, employees, and shareholders. Specifically, the authors recommend that firms learn from the innovations of companies like Southwest and Continental Airlines in order to build a positive workplace culture that fosters coordination and commitment to high-quality service, labor relations policies that avoid long drawn-out conflicts in negotiating new agreements, and business strategies that can sustain investor, employee, and customer support through the ups and downs of business cycles.
International and Comparative Employment Relations: National regulation, global changes
by Greg J. Bamber Russell D. Lansbury Nick Wailes Chris F. Wright'The most comprehensive and authoritative comparative analysis of employment relations . . .' Thomas Kochan, Massachusetts Institute of Technology, United States'. . . breaks new ground as an integrated account of the forces shaping employment relations.' William Brown, University of Cambridge. United KingdomEstablished as the standard reference for a worldwide readership of students, scholars and practitioners in international agencies, governments, companies and unions, this text offers a systematic overview of international employment relations.Chapters cover the United Kingdom, United States, Canada, Australia, Italy, France, Germany, Denmark, Japan, South Korea, China and India. Experts examine the context of employment relations in each country: economic, historical, legal, social and political. They consider the roles of the major players: employers, unions and governments. They outline the processes of employment relations: collective bargaining and arbitration, consultation and employee involvement. Topical issues are discussed: non-unionised workplaces, novel forms of human resource management, labour law reform, multinational enterprises, networked organisations, differences between Asian and Western companies, small and medium-sized enterprises, migrant workers, technological change, labour market flexibility and pay determination.This sixth edition is fully revised with an emphasis on globalisation and comparative theories, including concepts of convergence. It offers a new framework for varieties of capitalism in the Introduction, and concludes with an insightful account of the forces shaping employment relations in the world economy.
International and Comparative Employment Relation: Globalisation and Change (PDF)
by Greg J. Bamber Nick Wailes Russell D LansburyEarlier editions of this book have become the standard reference for a worldwide readership of students, scholars and practitioners in international agencies, governments, companies and unions. This fifth edition examines globalisation and comparative theories, including notions of convergence and of varieties of capitalism. Chapters on employment relations in the UK, USA, Canada, Australia, Italy, France, Germany, Japan and South Korea are updated, and new chapters on China, India and Denmark are included. Experts examine the context of employment relations in each country: economic, historical, legal, social and political. They outline the roles of the major players: employers, unions and governments. They outline the processes of employment relations: local and centralised collective bargaining, arbitration and mediation, joint consultation and employee participation.
Overcoming Your Workplace Stress: A CBT-based Self-help Guide
by Martin R. BamberOccupational stress affects millions of people every year and is not only costly to the individual – in terms of their mental and physical health – but also results in major costs for organisations due to workplace absence and loss of productivity. This Cognitive Behaviour Therapy (CBT) based self-help guide will equip the user with the necessary tools and techniques to manage work related stress more effectively. Divided into three parts, this book will help you to: understand occupational stress learn about a range of methods to reduce stress levels develop your own self-help plan. Overcoming Your Workplace Stress is written in a straightforward, easy-to-follow style, allowing the reader to develop the necessary skills to become their own therapist.
Overcoming Your Workplace Stress: A CBT-based Self-help Guide
by Martin R. BamberOccupational stress affects millions of people every year and is not only costly to the individual – in terms of their mental and physical health – but also results in major costs for organisations due to workplace absence and loss of productivity. This Cognitive Behaviour Therapy (CBT) based self-help guide will equip the user with the necessary tools and techniques to manage work related stress more effectively. Divided into three parts, this book will help you to: understand occupational stress learn about a range of methods to reduce stress levels develop your own self-help plan. Overcoming Your Workplace Stress is written in a straightforward, easy-to-follow style, allowing the reader to develop the necessary skills to become their own therapist.
Accounting and Finance for Managers: A Decision-Making Approach
by Matt Bamber Simon ParryAccounting and Finance for Managers is specifically designed for MBA, EMBA, MA and MSc Business and Management students who require a grounding in the key concepts of accounting and finance. Including real financial statements and worked examples from well-known businesses, as well as full exercises and questions at the end of each chapter, this accessible guide provides students with the financial tools and analytical skills for managerial advantage. Taking a uniquely practical approach that focuses on the financial aspects of business decisions, the book covers all the core topics of accounting and finance, including basic bookkeeping, financial analysis, business planning, cash-flow analysis, and investment decisions. Now in its second edition, Accounting and Finance for Managers contains updated examples and case studies from Burberry, Ryanair and Whitbread, new content on corporate governance and ratio analysis, reflective activities and a new chapter on financing decisions. Bonus online material includes guidance and teaching advice, additional questions and lecture slides for each chapter.