Zobrazeno 1 - 10
of 39
pro vyhledávání: '"Walter S. A. Schwaiger"'
Publikováno v:
Controlling. 34:35-42
Anhand des konzeptuellen Modellierungsprozesses wird gezeigt wie für das ERM-Reifegrad-Controlling ein Reifegradmodell zu designen, bzw. zu konzeptualisieren und operationalisieren ist, das auch IT-mäßig gut implementiert werden kann. Zur Erlangun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::44c8e2f3952ed38475bb8de7b538f377
https://doi.org/10.15358/0935-0381-2022-1-35
https://doi.org/10.15358/0935-0381-2022-1-35
Publikováno v:
Complex Systems Informatics and Modeling Quarterly; No 11 (2017): Complex Systems Informatics and Modeling Quarterly; 20-37
Complex Systems Informatics and Modeling Quarterly, Vol 0, Iss 11, Pp 20-37 (2017)
Complex Systems Informatics and Modeling Quarterly, Vol 0, Iss 11, Pp 20-37 (2017)
McCarthy developed a framework for modeling the economic rationale of different business transactions along the enterprise value chain described in his seminal article “The REA Accounting Model – A Generalized Framework for Accounting Systems in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8b8f63473ac8afdb3f8e936350c76f14
https://doi.org/10.7250/csimq.2017-11.02
https://doi.org/10.7250/csimq.2017-11.02
Autor:
Christian Fischer-Pauzenberger, Walter S. A. Schwaiger, Natalia Kryvinska, Aqif Nasufi, Ömer Faruk Dural
Publikováno v:
Lecture Notes in Business Information Processing
12th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM)
12th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM), Nov 2019, Luxembourg, Luxembourg. pp.53-67, ⟨10.1007/978-3-030-35151-9_4⟩
Lecture Notes in Business Information Processing ISBN: 9783030351502
PoEM
12th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM)
12th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM), Nov 2019, Luxembourg, Luxembourg. pp.53-67, ⟨10.1007/978-3-030-35151-9_4⟩
Lecture Notes in Business Information Processing ISBN: 9783030351502
PoEM
Part 2: Modeling and Ontologies; International audience; The OntoREA© accounting and finance model [1] indicates already in its name a fundamental distinction, i.e. the distinction between the accounting related backward looking perspective into the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2208eb680909960c2755819e11f0acb9
https://hal.inria.fr/hal-03231352/file/491976_1_En_4_Chapter.pdf
https://hal.inria.fr/hal-03231352/file/491976_1_En_4_Chapter.pdf
Publikováno v:
Lecture Notes in Business Information Processing
11th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM)
11th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM), Oct 2018, Vienna, Austria. pp.372-382, ⟨10.1007/978-3-030-02302-7_24⟩
Lecture Notes in Business Information Processing ISBN: 9783030023010
PoEM
11th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM)
11th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM), Oct 2018, Vienna, Austria. pp.372-382, ⟨10.1007/978-3-030-02302-7_24⟩
Lecture Notes in Business Information Processing ISBN: 9783030023010
PoEM
Part 7: Teaching Challenges; International audience; OntoREA© is a specification of the Accounting and Finance domain in the OntoUML language [1]. In a previous article [2] the authors use a forward contract financial derivative instrument to demons
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::efe2c107eebab8ba82b9aaf79c9b0c42
https://hal.inria.fr/hal-02156458/document
https://hal.inria.fr/hal-02156458/document
Publikováno v:
Lecture Notes in Business Information Processing
Lecture Notes in Business Information Processing ISBN: 9783319702407
PoEM
Lecture Notes in Business Information Processing ISBN: 9783319702407
PoEM
Part 1: Regular Papers; International audience; Derivative instruments have special characteristics that make them difficult to understand and to handle in financial instrument accounting. In the OntoREA© Accounting and Finance Model [1] such instru
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a517e34443d0ffd28df486eb5e7c1f8f
https://hal.inria.fr/hal-01765260
https://hal.inria.fr/hal-01765260
Publikováno v:
Conceptual Modeling ISBN: 9783319699035
ER
ER
Geerts and McCarthy [1, 2] extended McCarthy’s [3] Resource-Event-Agent (REA) accounting model with a forward-looking perspective by including commitments and economic contracts. Schwaiger [4] investigated the extended REA accounting model with res
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9fc27669ce8e0f7dbcdcf5403b13cba5
https://doi.org/10.1007/978-3-319-69904-2_38
https://doi.org/10.1007/978-3-319-69904-2_38
Autor:
Walter S. A. Schwaiger
Publikováno v:
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 59:211-234
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::35948fdbb484cb9586e47f21239e693a
https://doi.org/10.1007/bf03372963
https://doi.org/10.1007/bf03372963
Forschungsbericht zum Projekt: 'Bewertung von Rücklösungsverpflichtungen in der Münze Österreich AG'
Autor:
Walter S. A. Schwaiger, Astrid Bös
Publikováno v:
Industrial Engineering und Management ISBN: 9783658120962
Die Munze Osterreich AG ist gesetzlich verpflichtet im Umlauf befindliche Munzen zuruckzunehmen und umzutauschen. Fur die mit den damit verbundenen zukunftig erwarteten Rucklaufen einhergehenden Kosten bildet die Munze Osterreich aus kaufmannischer V
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::10aca251baa53ea128d3d288a1dd9fbd
https://doi.org/10.1007/978-3-658-12097-9_14
https://doi.org/10.1007/978-3-658-12097-9_14