LEADER 02290 am 22003613u 450 001 9910765771103321 005 20200113 024 7 $a10.3726/b13701 035 $a(CKB)4100000007523052 035 $a(OAPEN)1003026 035 $a(EXLCZ)994100000007523052 100 $a20200113d|||| uy 101 0 $ager 135 $auuuuu---auuuu 200 14$aDer Management Approach 210 $aBern$cPeter Lang International Academic Publishers$d2018 215 $a1 online resource (518) 311 $a3-631-59197-7 330 $aDer Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren Verständnis verwendet. Nämlich immer dann, wenn Controllinginformationen einer Zweitverwendung in der (IFRS-)Bilanzierung zugeführt werden. Eine zentrale Annahme dieser Arbeit ist, daß im Controlling aussagekräftige Informationen über die wirtschaftliche Situation des Unternehmens vorliegen und diese Informationen auch für die Adressaten der Finanzberichterstattung von Interesse sind. Auf dieser Basis wird erörtert, welche Verwendungsmöglichkeiten für Controllinginformationen in der Finanzberichterstattung existieren. Weitergehend wird untersucht, welche Auswirkungen eine solche Umsetzung des Management Approach auf die Ausgestaltung des Controllings, wesentliche Qualitätsmerkmale der Finanzberichterstattung sowie auf das Verhältnis zwischen bilanzierenden Unternehmen und Abschlußprüfern haben kann. 517 $aControlling & Business Accounting vol. 1 606 $aAccounting: study & revision guides$2bicssc 606 $aBudgeting & financial management$2bicssc 606 $aBusiness mathematics & systems$2bicssc 606 $aOrganizational theory & behaviour$2bicssc 615 7$aAccounting: study & revision guides 615 7$aBudgeting & financial management 615 7$aBusiness mathematics & systems 615 7$aOrganizational theory & behaviour 700 $aMaier$b Michael$4aut$0149080 906 $aBOOK 912 $a9910765771103321 996 $aDer Management Approach$93026916 997 $aUNINA LEADER 08157nam 2200793 450 001 9910825669103321 005 20220823173110.0 010 $a0-253-01053-5 035 $a(CKB)2550000001131518 035 $a(EBL)1480837 035 $a(OCoLC)861213780 035 $a(SSID)ssj0001001633 035 $a(PQKBManifestationID)11975453 035 $a(PQKBTitleCode)TC0001001633 035 $a(PQKBWorkID)10966760 035 $a(PQKB)11568458 035 $a(OCoLC)862424084 035 $a(MdBmJHUP)muse32228 035 $a(Au-PeEL)EBL1480837 035 $a(CaPaEBR)ebr10783795 035 $a(CaONFJC)MIL531227 035 $a(MiAaPQ)EBC1480837 035 $a(EXLCZ)992550000001131518 100 $a20130605h20142014 uy| 0 101 0 $aeng 135 $aur|||||||nn|n 181 $ctxt 182 $cc 183 $acr 200 10$aColonial culture in France since the revolution$b[electronic resource] /$fedited by Pascal Blanchard, Sandrine Lemaire, Nicolas Bancel, and Dominic Thomas ; translated by Alexis Pernsteiner 210 1$aBloomington :$cIndiana University Press,$d[2014] 210 4$d©2014 215 $a1 online resource (644 p.) 300 $aOriginally published in French as: Culture coloniale en France : de la Re?volution franc?aise a? nos jours (Paris : CNRS : Autrement, 2008), with the collaboration of the Groupe de recherche ACHAC. 311 $a0-253-01045-4 311 $a1-299-99976-X 320 $aIncludes bibliographical references and index. 327 $tIntroduction : the creation of a colonial culture in France, from the colonial era to the "memory wars" /$rPascal Blanchard, Sandrine Lemaire, Nicolas Bancel, and Dominic Thomas --$tThe creation of a colonial culture.$tForeword : French colonization: an inaudible history /$rMarc Ferro --$tAntislavery, abolitionism, and abolition in France from the end of the eighteenth century to the 1840s /$rMarcel Dorigny --$tMilestones in colonial culture under the Second Empire (1851-1870) /$rSandrine Lemaire, Pascal Blanchard, and Nicolas Bancel --$tExhibitions, expositions, media coverage, and the colonies (1870-1914) /$rSandrine Lemaire and Pascal Blanchard --$tScience, scientists, and the colonies (1870-1914) /$rGilles Boe?tsch --$tLiterature, song, and the colonies (1900-1920) /$rAlain Ruscio --$tEntertainment, theater, and the colonies (1870-1914) /$rSylvie Chalaye --$tSchool, pedagogy, and the colonies (1870-1914) /$rGilles Manceron --$tDying : the call of the empire (1913-1918) / E?ric Deroo. -- 327 $tConquering public opinion.$tForeword : history's mark (1931-1961) /$rDidier Daeninckx --$tDreaming : the fatal attraction of colonial cinema (1920-1950) /$rOlivier Barlet and Pascal Blanchard --$tSpreading the word : the Agence ge?ne?rale des colonies (1920-1931) /$rSandrine Lemaire --$tTo civilize : the invention of the native (1918-1940) /$rNicolas Bancel and Pascal Blanchard --$tSelling the colonial economic myth (1900-1940) /$rCatherine Coquery-Vidrovitch --$tThe athletic exception : black champions and colonial culture (1900-1939) /$rTimothe?e Jobert, Stanislas Frenkiel, and Nicolas Bancel --$tThe colonial bath : colonial culture in everyday life (1918-1931) /$rNicolas Bancel --$tThe Colonial Exposition (1931) /$rSteven Ungar --$tNational unity : the right and left "meet" around the Colonial Exposition (1931) /$rPascal Blanchard. -- 327 $tThe apogee of imperialism.$tForeword : images of an empire's demise /$rBenjamin Stora --$tColonizing, educating, guiding : a republican duty /$rFranc?oise Verge?s --$tPromotion : creating the colonial (1930-1940) /$rSandrine Lemaire --$tInfluence : cultural and ideological agendas (1920-1940) /$rDavid Murphy, Elizabeth Ezra and Charles Forsdick --$tEducation : becoming "homo imperialis" (1910-1940) /$rNicolas Bancel and Daniel Denis --$tManipulation : conquering taste (1931-1939) /$rSandrine Lemaire --$tControl : Paris, a colonial capital (1931-1939) /$rPascal Blanchard and E?ric Deroo --$tImperial revolution : Vichy's colonial myth (1940-1944) /$rPascal Blanchard and Ruth Ginio --$tThe colonial economy : between propaganda myths and economic reality (1940-1955) /$rSandrine Lemaire, Catherine Hodeir, and Pascal Blanchard --$tFrench unity : the dream of a united France (1946-1960) /$rJacques Fre?meaux. -- 327 $tToward the postcolony.$tForeword : Moussa the African's blues /$rAbdourahman A. Waberi --$tDecolonizing France : the "Indochinese syndrome" (1946-1954) /$rDaniel He?mery --$tImmigration : the emergence of an African elite in the metropole (1946-1961) /$rPhilippe Dewitte --$tImmigration : North Africans settle in the metropole (1946-1961) /$rPascal Blanchard, E?ric Deroo, Driss el Yazami, Pierre Fournie?, and Gilles Manceron --$tCrime : colonial violence in the metropole (1954-1961) /$rJean-Luc Einaudi --$tModernism, colonialism, and cultural hybridity /$rHerman Lebovics --$tThe meanders of colonial memory /$rNicolas Bancel and Pascal Blanchard --$tThe impossible revision of France's history (1968-2006) /$rSuzanne Citron --$tNational history and colonial history : parallel histories (1961-2006) /$rSandrine Lemaire --$tThe illusion of decolonization (1956-2006) /$rJean-Pierre Dozon --$tThe difficult art of exhibiting the colonies /$rRobert Aldrich. -- 327 $tThe time of inheritance.$tForeword : the age of contempt, or the legitimization of France's civilizing mission /$rBruno Etienne --$tTrouble in the republic : disturbing memories, forgotten territories /$rFranc?oise Verge?s --$tCompetition between victims /$rEsther Benbassa --$tThe army and the construction of immigration as a threat (1961-2006) /$rMathieu Rigouste --$tPostcolonial culture in the army and the memory of overseas combatants (1961-2006) /$rChristian Benoi?t, Antoine Champeaux, and E?ric Deroo --$tRepublican integration : reflections on a postcolonial issue (1961-2006) /$rVincent Geisser --$tColonial influences and tropes in the field of literature /$rJean-Marc Moura --$tFrom colonial history to the banlieues (1961-2006) /$rDominique Vidal --$tCan we speak of a postcolonial racism? (1961-2006) /$rSai?d Bouamama and Pierre Tevanian --$tFrom colonial stereotypes to the postcolonial gaze : the need for an evolution of the imaginary /$rDominique Wolton --$tPostcolonial cinema, song, and literature : continuity or change? (1961-2006) /$rDelphine Robic-Diaz and Alain Ruscio --$tEthnic tourism : symbolic reconquest? (1961-2006) /$rNicolas Bancel --$tFrancophonie and universality : the evolution of two intertwined notions (1961-2006) /$rGabrielle Parker. 330 $aThis landmark collection by an international group of scholars and public intellectuals represents a major reassessment of French colonial culture and how it continues to inform thinking about history, memory, and identity. This reexamination of French colonial culture, provides the basis for a revised understanding of its cultural, political, and social legacy and its lasting impact on postcolonial immigration, the treatment of ethnic minorities, and national identity. 606 $aImperialism 606 $aPostcolonialism 606 $aEmigration and immigration 607 $aFrance$xColonies$xSocial aspects 607 $aFrance$xColonies$xHistory 607 $aFrance$xIntellectual life$y19th century 607 $aFrance$xIntellectual life$y20th century 607 $aFrance$xSocial life and customs$y19th century 607 $aFrance$xSocial life and customs$y20th century 607 $aFrance$xEthnic relations 615 0$aImperialism. 615 0$aPostcolonialism. 615 0$aEmigration and immigration. 676 $a325.320944 701 $aBlanchard$b Pascal$0526897 701 $aLemaire$b Sandrine$01149505 701 $aBancel$b Nicolas$0661223 701 $aThomas$b Dominic Richard David$01472521 701 $aPernsteiner$b Alexis$01660868 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910825669103321 996 $aColonial culture in France since the revolution$94016404 997 $aUNINA