19 research outputs found
Management Accounting Techniques for Supply Chain Managenent
No full textTraditional intra-firm cost accounting tools are not appropriate in the context of supply chain management. Various costing approaches such as activity based costing (ABC), target costing and open book accounting have been introduced to provide timely, accurate and relevant financial information for enable supply chain managers to make and execute effective decision-making. The author also argues that the total cost of ownership (TCO) approach provides huge potential which has not yet been fully exploited
IT Aspects of the Process Approach as a Component Maturity Model Risk Management
No full textCelem niniejszego artykułu jest – po przedstawieniu istoty zarządzania ryzykiem i roli audytu w procesie zarządzania ryzykiem – zaprezentowanie modelu dojrzałości zarządzania ryzykiem oraz jego aspektów procesowych i na tym tle scharakteryzowanie
zakresu wsparcia tego modelu przez technologie informatyczne wykorzystywane w ramach audytu, w tym przez rozwiązania nowatorskie rozwijane przez autora artykułu.The purpose of this article is – after the presentation of the essence of risk management and the role of audit in the risk management process – to demonstrate the maturity model for risk management and process aspects, and on this background characteristic of the support of this model by information technology used in the audit, including the innovative solutions developed by the author of the article
Method of identifying and analyzing business processes
No full textCelem artykułu jest przedstawienie metody identyfikacji i analizy procesów
biznesowych, których realizacja jest wspierana przez technologie informatyczne, co oznacza,
że dane procesowe, będące podstawą tejże identyfikacji i analizy, mogą zostać pozyskane
z repozytoriów bazodanowych. Poza zaprezentowaniem istoty proponowanej metody,
wyeksponowano proceduralne aspekty identyfikacji procesów biznesowych oraz –
ponieważ autor testował także tę metodę w obszarze procesów ewidencji księgowej organizacji/
instytucji – w celach ilustracyjnych przedstawiono studium przypadku dotyczące
procesu obróbki faktur.The aim of this paper is to present a method of identifying and analyzing
business processes, supported by information technology, which means that the process
data underlying this identification and analysis can be obtained from database repositories.
In addition to presenting the essence of the proposed method, the procedural aspects
of business process identification were highlighted and – as the author also tested this
method in the accounting area of organizations/institutions – a case study on the invoice
processing process was presented for illustrative purposes
Ungleichheit differenziert gemessen: Armut und materielle Not in der Europäischen Union
No full text"Ein Vergleich der materiellen Versorgung in den EU-Mitgliedstaaten für die Jahre 2003 und 2007 zeigt, dass es in der Mehrzahl der Länder zu Verbesserungen gekommen ist und dass die neuen Mitgliedstaaten den Abstand zu den westlichen Mitgliedstaaten verringern konnten. Es gibt aber immer noch große und meistens sogar wachsende Unterschiede zwischen Wohlhabenden und Armen innerhalb der Nationalstaaten. Die Spanne der Ungleichheit ist in den reicheren Ländern in der Regel geringer, in den neuen Mitgliedsländern meist größer. In Deutschland ist die Ungleichheit für westeuropäische Verhältnisse verhältnismäßig groß und entspricht derjenigen in Bulgarien, Ungarn und Zypern."[Autorenreferat]"A comparison of the level of material well-being between 2003 and 2007 shows that most EU member states have recorded progress in recent years and that the new member states have reduced the gap to the old member states. There continue to be vast and in most countries even growing discrepancies between richer and poorer strata within single nations, however. The margin of inequality tends to be smallest in affluent countries and largest in the new member states. Germany stands out with a high level of inequality, comparable to Bulgaria, Hungary, and Cyprus."[author´s abstract
sj-docx-1-tag-10.1177_17562848211033763 – Supplemental material for Effects of anti-TNF therapy and immunomodulators on anxiety and depressive symptoms in patients with inflammatory bowel disease: a 5-year analysis
No full textSupplemental material, sj-docx-1-tag-10.1177_17562848211033763 for Effects of anti-TNF therapy and immunomodulators on anxiety and depressive symptoms in patients with inflammatory bowel disease: a 5-year analysis by Alexander R. Siebenhüner, Jean-Benoît Rossel, Philipp Schreiner, Matthias Butter, Thomas Greuter, Niklas Krupka, Sebastian B. U. Jordi, Luc Biedermann, Gerhard Rogler, Benjamin Misselwitz, Roland von Känel, Karim Abdelrahman, Gentiana Ademi, Patrick Aepli, Amman Thomas, Claudia Anderegg, Anca-Teodora Antonino, Eva Archanioti, Eviano Arrigoni, Nurullah Aslan, Diana Bakker de Jong, Bruno Balsiger, Mamadou-Pathé Barry, Polat Bastürk, Peter Bauerfeind, Andrea Becocci, José M. Bengoa, Luc Biedermann, Janek Binek, Mirjam Blattmann, Stephan Boehm, Tujana Boldanova, Jan Borovicka, Christian P. Braegger, Stephan Brand, Francisco Bravo, Lukas Brügger, Simon Brunner, Patrick Bühr, Sabine Burk, Emanuel Burri, Matthias Butter, Sophie Buyse, Dahlia-Thao Cao, Ove Carstens, Dominique H. Criblez, Fabrizia D’Angelo, Philippe de Saussure, Lukas Degen, Joakim Delarive, Christopher Doerig, Barbara Dora, Susan Drerup, Carole Ducrey, Ali El-Wafa, Matthias Engelmann, Aude Erdmann-Voisin, Christian Felley, Markus Fliegner, Montserrat Fraga, Yannick Franc, Pascal Frei, Remus Frei, Michael Fried, Florian Froehlich, Raoul Ivano Furlano, Luca Garzoni, Martin Geyer, Marc Girardin, Delphine Golay, Ignaz Good, Ulrike Graf Bigler, Sébastien Godat, Thomas Greuter, Beat Gysi, Johannes Haarer, Marcel Halama, Janine Haldemann, Pius Heer, Benjamin Heimgartner, Beat Helbling, Peter Hengstler, Denise Herzog, Cyrill Hess, Roxane Hessler, Klaas Heyland, Thomas Hinterleitner, Claudia Hirschi, Petr Hruz, Pascal Juillerat, Ioannis Kapoglou, Stephan Kayser, Céline Keller, Carolina Khalid-de Bakker, Christina Knellwolf, Christoph Knoblauch, Henrik Köhler, Rebekka Koller, Claudia Krieger, Patrizia Künzler, Rachel Kusche, Frank Serge Lehmann, Andrew Macpherson, Michel H. Maillard, Michael Manz, Maude Martinho, Rémy Meier, Christa Meyenberger, Pamela Meyer, Pierre Michetti, Benjamin Misselwitz, Bernhard Morell, Patrick Mosler, Eleni Moschouri, Christian Mottet, Christoph Müller, Beat Müllhaupt, Leilla Musso, Michaela Neagu, Cristina Nichita, Jan Niess, Andreas Nydegger, Nicole Obialo, Cassandra Oropesa, Ulrich Peter, Daniel Peternac, Laetitia Marie Petit, Valérie Pittet, Daniel Pohl, Marc Porzner, Claudia Preissler, Nadia Raschle, Ronald Rentsch, Sophie Restellini, Jean-Pierre Richterich, Sandra Riedmüller, Branislav Risti, Marc Alain Ritz, Gerhard Rogler, Nina Röhrich, Jean-Benoît Rossel, René Roth, Vanessa Rueger, Markus Sagmeister, Gaby Saner, Riad Sarraj, Bernhard Sauter, Mikael Sawatzki, Michael Scharl, Sylvie Scharl, Martin Schelling, Susanne Schibli, Hugo Schlauri, Dominique Schluckebier, Daniela Schmid, Sybille Schmid, Jean-François Schnegg, Alain Schoepfer, Philipp Schreiner, Frank Seibold, Mariam Seirafi, Gian-Marco Semadeni, Arne Senning, Christiane Sokollik, Joachim Sommer, Johannes Spalinger, Holger Spangenberger, Philippe Stadler, Peter Staub, Dominic Staudenmann, Volker Stenz, Michael Steuerwald, Alex Straumann, Andreas Stulz, Michael Sulz, Michela Tempia-Caliera, Joël Thorens, Kaspar Truninger, Radu Tutuian, Patrick Urfer, Stephan Vavricka, Francesco Viani, Fabrizion Vinzens, Jürg Vögtlin, Roland Von Känel, Dominique Vouillamoz, Rachel Vulliamy, Marianne Vullièmoz, Paul Wiesel, Reiner Wiest, Stefanie Wöhrle, Bahtiyar Yilmaz, Samuel Zamora, Silvan Zander, Jonas Zeitz and Dorothee Zimmermann in Therapeutic Advances in Gastroenterology</p
sj-tiff-2-tag-10.1177_17562848211033763 – Supplemental material for Effects of anti-TNF therapy and immunomodulators on anxiety and depressive symptoms in patients with inflammatory bowel disease: a 5-year analysis
No full textSupplemental material, sj-tiff-2-tag-10.1177_17562848211033763 for Effects of anti-TNF therapy and immunomodulators on anxiety and depressive symptoms in patients with inflammatory bowel disease: a 5-year analysis by Alexander R. Siebenhüner, Jean-Benoît Rossel, Philipp Schreiner, Matthias Butter, Thomas Greuter, Niklas Krupka, Sebastian B. U. Jordi, Luc Biedermann, Gerhard Rogler, Benjamin Misselwitz, Roland von Känel, Karim Abdelrahman, Gentiana Ademi, Patrick Aepli, Amman Thomas, Claudia Anderegg, Anca-Teodora Antonino, Eva Archanioti, Eviano Arrigoni, Nurullah Aslan, Diana Bakker de Jong, Bruno Balsiger, Mamadou-Pathé Barry, Polat Bastürk, Peter Bauerfeind, Andrea Becocci, José M. Bengoa, Luc Biedermann, Janek Binek, Mirjam Blattmann, Stephan Boehm, Tujana Boldanova, Jan Borovicka, Christian P. Braegger, Stephan Brand, Francisco Bravo, Lukas Brügger, Simon Brunner, Patrick Bühr, Sabine Burk, Emanuel Burri, Matthias Butter, Sophie Buyse, Dahlia-Thao Cao, Ove Carstens, Dominique H. Criblez, Fabrizia D’Angelo, Philippe de Saussure, Lukas Degen, Joakim Delarive, Christopher Doerig, Barbara Dora, Susan Drerup, Carole Ducrey, Ali El-Wafa, Matthias Engelmann, Aude Erdmann-Voisin, Christian Felley, Markus Fliegner, Montserrat Fraga, Yannick Franc, Pascal Frei, Remus Frei, Michael Fried, Florian Froehlich, Raoul Ivano Furlano, Luca Garzoni, Martin Geyer, Marc Girardin, Delphine Golay, Ignaz Good, Ulrike Graf Bigler, Sébastien Godat, Thomas Greuter, Beat Gysi, Johannes Haarer, Marcel Halama, Janine Haldemann, Pius Heer, Benjamin Heimgartner, Beat Helbling, Peter Hengstler, Denise Herzog, Cyrill Hess, Roxane Hessler, Klaas Heyland, Thomas Hinterleitner, Claudia Hirschi, Petr Hruz, Pascal Juillerat, Ioannis Kapoglou, Stephan Kayser, Céline Keller, Carolina Khalid-de Bakker, Christina Knellwolf, Christoph Knoblauch, Henrik Köhler, Rebekka Koller, Claudia Krieger, Patrizia Künzler, Rachel Kusche, Frank Serge Lehmann, Andrew Macpherson, Michel H. Maillard, Michael Manz, Maude Martinho, Rémy Meier, Christa Meyenberger, Pamela Meyer, Pierre Michetti, Benjamin Misselwitz, Bernhard Morell, Patrick Mosler, Eleni Moschouri, Christian Mottet, Christoph Müller, Beat Müllhaupt, Leilla Musso, Michaela Neagu, Cristina Nichita, Jan Niess, Andreas Nydegger, Nicole Obialo, Cassandra Oropesa, Ulrich Peter, Daniel Peternac, Laetitia Marie Petit, Valérie Pittet, Daniel Pohl, Marc Porzner, Claudia Preissler, Nadia Raschle, Ronald Rentsch, Sophie Restellini, Jean-Pierre Richterich, Sandra Riedmüller, Branislav Risti, Marc Alain Ritz, Gerhard Rogler, Nina Röhrich, Jean-Benoît Rossel, René Roth, Vanessa Rueger, Markus Sagmeister, Gaby Saner, Riad Sarraj, Bernhard Sauter, Mikael Sawatzki, Michael Scharl, Sylvie Scharl, Martin Schelling, Susanne Schibli, Hugo Schlauri, Dominique Schluckebier, Daniela Schmid, Sybille Schmid, Jean-François Schnegg, Alain Schoepfer, Philipp Schreiner, Frank Seibold, Mariam Seirafi, Gian-Marco Semadeni, Arne Senning, Christiane Sokollik, Joachim Sommer, Johannes Spalinger, Holger Spangenberger, Philippe Stadler, Peter Staub, Dominic Staudenmann, Volker Stenz, Michael Steuerwald, Alex Straumann, Andreas Stulz, Michael Sulz, Michela Tempia-Caliera, Joël Thorens, Kaspar Truninger, Radu Tutuian, Patrick Urfer, Stephan Vavricka, Francesco Viani, Fabrizion Vinzens, Jürg Vögtlin, Roland Von Känel, Dominique Vouillamoz, Rachel Vulliamy, Marianne Vullièmoz, Paul Wiesel, Reiner Wiest, Stefanie Wöhrle, Bahtiyar Yilmaz, Samuel Zamora, Silvan Zander, Jonas Zeitz and Dorothee Zimmermann in Therapeutic Advances in Gastroenterology</p
