LEADER 03386nam 2200661 450 001 9910459853303321 005 20200520144314.0 010 $a1-60649-879-7 035 $a(CKB)3710000000313117 035 $a(EBL)1887366 035 $a(SSID)ssj0001536791 035 $a(PQKBManifestationID)11833341 035 $a(PQKBTitleCode)TC0001536791 035 $a(PQKBWorkID)11512753 035 $a(PQKB)11353572 035 $a(OCoLC)898491933 035 $a(CaBNVSL)swl00404467 035 $a(MiAaPQ)EBC1887366 035 $a(Au-PeEL)EBL1887366 035 $a(CaPaEBR)ebr10997459 035 $a(OCoLC)898100936 035 $a(EXLCZ)993710000000313117 100 $a20141221d2015 fy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aExecutive compensation $eaccounting and economic issues /$fGary Giroux 205 $aFirst edition. 210 1$aNew York, New York (222 East 46th Street, New York, NY 10017) :$cBusiness Expert Press,$d2015. 215 $a1 online resource (212 p.) 225 1 $aFinancial accounting and auditing collection,$x2151-2817 300 $aPart of: 2014 digital library. 311 $a1-60649-878-9 320 $aIncludes bibliographical references (pages 187-190) and index. 327 $aIntroduction to executive compensation -- Compensation basics -- Accounting for executive pay -- Historical perspective on executive pay -- Economic theory -- International comparisons -- The future of executive compensation -- Appendix 1. Microsoft proxy disclosures, 2013 -- Appendix 2. Microsoft 10-K stock compensation disclosures, 2013 -- Appendix 3. Pfizer 10-K disclosures, 2012 -- Timeline -- Glossary -- Notes -- References -- Index. 330 3 $aThe chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success. The CEO and executive team are almost always highly compensated and the relative total compensation has mushroomed over time. Most of the compensation now is designed to be performance-based, but leading to charges that executives have incentives to manipulate corporate earnings and stock price in the short-term for their own self interests. The compensation at some companies became so egregious (Enron and other tech-bubble failures or Citigroup and other banks during the subprime meltdown) that compensation again became a major public policy issue subject to federal regulation. (Popular outrage and calls for government action against well-paid CEOs has been common at least since the 1930s.) 410 0$a2014 digital library. 410 0$aFinancial accounting and auditing collection.$x2151-2817 606 $aExecutives$xSalaries, etc 608 $aElectronic books. 610 $aagency theory 610 $acompensation accounting 610 $aeconomic theory 610 $aexecutive compensation 610 $aproxy statement and 10-k disclosure 610 $astock options/stock-based compensation 615 0$aExecutives$xSalaries, etc. 676 $a658.4072 700 $aGiroux$b Gary A.$0857173 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910459853303321 996 $aExecutive compensation$92238339 997 $aUNINA LEADER 05619nam 22007935 450 001 9910298968703321 005 20251116133926.0 010 $a3-319-09931-0 024 7 $a10.1007/978-3-319-09931-6 035 $a(CKB)3710000000355359 035 $a(EBL)1965258 035 $a(SSID)ssj0001451999 035 $a(PQKBManifestationID)11759878 035 $a(PQKBTitleCode)TC0001451999 035 $a(PQKBWorkID)11478676 035 $a(PQKB)11354456 035 $a(MiAaPQ)EBC1965258 035 $a(DE-He213)978-3-319-09931-6 035 $a(PPN)184493501 035 $a(iGPub)SPNA0036835 035 $a(EXLCZ)993710000000355359 100 $a20150204d2014 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 12$aA Rigorous Semantics for BPMN 2.0 Process Diagrams /$fby Felix Kossak, Christa Illibauer, Verena Geist, Jan Kubovy, Christine Natschläger, Thomas Ziebermayr, Theodorich Kopetzky, Bernhard Freudenthaler, Klaus-Dieter Schewe 205 $a1st ed. 2014. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2014. 215 $a1 online resource (240 p.) 300 $aDescription based upon print version of record. 311 08$a3-319-09930-2 320 $aIncludes bibliographical references and index. 327 $a1 Introduction -- 2 State of the Art -- 3 Modelling Semantics with Abstract State Machines -- 4 A Rigorous Semantics for BPMN 2.0 Process Diagrams -- 5 How the Semantic Model Can Be Used -- 6 A Discussion of BPMN 2.0 -- 7 Towards a Workflow Engine by Stepwise Refinement -- 8 Discussion of the Proposed Specification and Outlook. 330 $aThis book provides the most complete formal specification of the semantics of the Business Process Model and Notation  (BPMN) 2.0 standard available to date, in a style that is easily understandable for a wide range of readers ? not only for experts in formal methods, but e.g. also for developers of modeling tools, software architects, or graduate students specializing in business process management.   BPMN ? issued by the Object Management Group ? is a widely used standard for business process modeling. However, major drawbacks of BPMN include its limited support for organizational modeling, its only implicit expression of modalities, and its lack of integrated user interaction and data modeling. Further, in many cases the syntactical and, in particular, semantic definitions of BPMN are inaccurate, incomplete or inconsistent. The book addresses concrete issues concerning the execution semantics of business processes and provides a formal definition of BPMN process diagrams, which can serve as a sound basis for further extensions, i.e., in the form of horizontal refinements of the core language. To this end, the Abstract State Machine (ASM) method is used to formalize the semantics of BPMN. ASMs have demonstrated their value in various domains, e.g. specifying the semantics of programming or modeling languages, verifying the specification of the Java Virtual Machine, or formalizing the ITIL change management process.   This kind of improvement promotes more consistency in the interpretation of comprehensive models, as well as real exchangeability of models between different tools. In the outlook at the end of the book, the authors conclude with proposing extensions that address actor modeling (including an intuitive way to denote permissions and obligations), integration of user-centric views, a refined communication concept, and data integration. 606 $aSoftware engineering 606 $aApplication software 606 $aManagement information systems 606 $aIndustrial management 606 $aSoftware Engineering$3https://scigraph.springernature.com/ontologies/product-market-codes/I14029 606 $aInformation Systems Applications (incl. Internet)$3https://scigraph.springernature.com/ontologies/product-market-codes/I18040 606 $aBusiness Process Management$3https://scigraph.springernature.com/ontologies/product-market-codes/522020 606 $aComputer Appl. in Administrative Data Processing$3https://scigraph.springernature.com/ontologies/product-market-codes/I2301X 615 0$aSoftware engineering. 615 0$aApplication software. 615 0$aManagement information systems. 615 0$aIndustrial management. 615 14$aSoftware Engineering. 615 24$aInformation Systems Applications (incl. Internet). 615 24$aBusiness Process Management. 615 24$aComputer Appl. in Administrative Data Processing. 676 $a004 676 $a005.1 676 $a005.7 676 $a650 700 $aKossak$b Felix$4aut$4http://id.loc.gov/vocabulary/relators/aut$0899935 702 $aIllibauer$b Christa$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aGeist$b Verena$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aKubovy$b Jan$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aNatschläger$b Christine$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aZiebermayr$b Thomas$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aKopetzky$b Theodorich$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aFreudenthaler$b Bernhard$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aSchewe$b Klaus-Dieter$4aut$4http://id.loc.gov/vocabulary/relators/aut 906 $aBOOK 912 $a9910298968703321 996 $aA Rigorous Semantics for BPMN 2.0 Process Diagrams$92010775 997 $aUNINA