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Article
Open AccessThe effect of romosozumab on bone mineral density depending on prior treatment: a prospective, multicentre cohort study in Switzerland
This multicentre, prospective cohort study measured the effect of romosozumab for 12 months on bone mineral density, taking into account prior therapies. Prior antiresorptive therapy blunted the BMD response t...
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Chapter
Wertorientierte Steuerung von Subscription-based Business Models – ein Controlling-Blueprint aus der Telekommunikation
Viele der aktuell erfolgreichsten Unternehmen arbeiten mit sogenannten Abonnement-Geschäftsmodellen (Subscription-based Business Models). Ziel dieses Geschäftsmodells ist, Kunden in eine möglichst langfristige...
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Chapter
Vom Lagenwein zum off-shore brand. Qualifizierung und Raumproduktion in globalen Produktionsnetzwerken
Die Geographie hat sich in den letzten Jahrzehnten intensiv mit der Steuerung globaler Warenketten bzw. globaler Produktionsnetzwerke (GPN) beschäftigt. Am Beispiel der globalisierten Weinproduktion arbeitet d...
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Chapter
Value Management for the Energy Industry: Financial KPIs and Ambition Level
The guiding principle of value creation is activities which earn a return on capital that exceeds their cost of capital. A stable and predictable interaction between the perspectives is a prerequisit...
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Chapter
Economic Portfolio Decisions
In this chapter of the book, the focus is set on a company’s portfolio of projects. Until now it was important to set and describe the rules for investments of single projects. This is why each indiv...
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Chapter
Fair Value Measurement
The suggestions on how to measure a fair value of an asset or liability and what to disclose are set out in IFRS 13. In this regard, IFRS 13.2 defines that the fair value is a market-based measuremen...
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Chapter
Introduction
This book aims to provide selected examples for financial steering and to highlight the interaction with IFRS and its potential impact on the consolidated financial statements.
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Chapter
WACCs and Hurdle Rate
The WACC (weighted average cost of capital) and the hurdle rate determine key input parameters for investment decisions in energy companies. The WACC is necessary to calculate the required key financ...
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Chapter
Divestments
Similar to acquisitions, which were described in Chap. 7 , divestments are also among the most chall...
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Chapter
New IFRS Standards
For over more than 10 years, the IASB has developed the now endorsed new rules regarding:
Financial instruments (IFRS 9) ...
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Chapter
Single Investment Decision
Projects and growth initiatives are crucial for an ENERGY COMPANY. Due to the character of finite resources on a project basis, especially in upstream value chain element (each reservoir will be depleted at one ...
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Chapter
Impairment of Assets (Fixed Assets and Goodwill)
The aim of IAS 36—impairment of assets—is to make sure that an asset which will be not able to recover that amount is impaired. In this regard, IAS 36.1 makes clear that an asset is carried at more t...
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Chapter
Valuation
The following chapter considers the main principles of valuation, from a company valuation perspective but also from a valuation perspective on assets and projects.
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Chapter
Acquisitions: Impact on Consolidated Financial Statement
Acquisitions are one of the most challenging processes for the finance/controlling department as a whole. First of all, the management has to analyse in which direction it is best for the group to mo...
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Article
Open AccessHierarchical on-surface synthesis and electronic structure of carbonyl-functionalized one- and two-dimensional covalent nanoarchitectures
The fabrication of nanostructures in a bottom-up approach from specific molecular precursors offers the opportunity to create tailored materials for applications in nanoelectronics. However, the formation of d...
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Article
Betriebserfahrungen mit dem CEMTEC Online Particle Sizer (CEOPS) in der Zementindustrie
Der CEMTEC Online Particle Sizer (CEOPS) ist ein neues Produkt, welches durch repräsentative Beprobung und Laserdiffraktometrie eine permanente Aussage über die Dispersität des Produktstromes liefert. In Verbu...
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Article
Merger remedies involving restructuring costs in a Cournot framework
We analyze the effects of structural merger remedies in a Cournot framework. In particular, we extend a basic model approach by introducing restructuring investments that are necessary to implement divestiture...
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Article
Automatisierungskonzepte in der Mineralrohstoffindustrie mit Schwerpunkt Fuzzy-Logic-Regelung
Advanced mineral processing facilities require reliable, stable and flexible automation systems to persist in a global market. This paper presents the automation and control concepts used by the company CEMTEC...
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Article
Equipment review: The molecular adsorbents recirculating system (MARS®)
The molecular adsorbents recirculating system (MARS®) is a form of artificial liver support that has the potential to remove substantial quantities of albumin-bound toxins that have been postulated to contribute ...
