Suchergebnisse

• Quarterly Spotlight – Health Care | Q4 2017

  …$180.3 • Add-ons remain the most popular PE transaction type by far, even given a signiicant decline in volume between 2016 and 2017; it is worth… …health care achieved via sponsor-to-sponsor sales was 37 percent, and now it is 10 percent higher. 200 150 • Strategic acquirers still play an important… …it comes to initial public ofering (IPO) activity, health care has always beneited from the unique dynamics of the pharmaceuticals and biotechnology… …space leading to a steady trickle of debuts, hence healthcare's sustained volume and a strong inish to 2017. • It's interesting to note the steady rise in…

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• Quarterly Spotlight – Information Technology | Q4 2017

  …BIG PICTURE Key indings • • • • Although more resilient than other sectors, mergers and acquisitions (M&A) volume within the information technology (IT… …) sector inally began slowing in 2017, although aggregate deal values remained historically healthy. Record-high transaction multiples for IT companies are… …, accounting for well over 30 percent of all IT M&A volume in the inal quarter of 2017. SPOTLIGHT New revenue recognition standards contributing to change he new… …in not only organic growth initiatives but additional acquisitional growth will continue to power the IT M&A cycle going forward. However, the heights… …2017 nearly three turns higher than the 2016 figure TECHNOLOGY: A turning point for PE firms in 2017 PE buyers’ portion of IT is only growing as of late… …: 33.1% of all IT M&A in 2017 New high in IT deal volume in 2017: 1,319 transactions across North America and Europe SAAS IMPACT: Consolidation by PE firms… …amid key IT segments Median IT buyouts hit $95M A CLEAR RECORD Add-ons as a portion of all IT buyouts in Q4 2017 + 66 % one of the highest on record… …Closed • Europe, however, has seen a steeper slide in the tally of completed M&A deals in IT; as purchase prices remain elevated, deals are simply taking… …software accounting for the majority of volume still • Since 2016 began, the portion of aggregate IT M&A volume accounted for by software has yet to decline… …consequently when necessary acquirers have more than enough wherewithal to tap lenders to enable surging transaction prices. • Median M&A size in the IT sector…

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• VAT Update | August 2017

  …refurbishment projects are likely to be within the new regulation. It is still unclear as to whether, and to what extent, there will be transitional arrangements… …and what, if any, impact it will have on refurbishment projects that have already taken place or will be in progress at the point at which the new… …regulations take effect. It is hoped that further guidance will be published accordingly Bart Ploum RSM Netherlands Hungary Real time invoice reporting The… …administrative penalty of up to HUF 500,000 (EUR 1700) per invoice so it is important that due consideration is given to the new rules. Companies will need to make… …function and extending it further to satisfy the new requirement. Daniel Sztanko, RSM Hungary Switzerland Significant changes in VAT to enter into force on 1… …Government representatives, however, has made it clear that tax reform would move forward without the BAT. The statement provided, among other things, a high-… …permanence, and the return of American jobs and profits back from overseas. What this means Despite the high-level nature of the Republican statement it is… …clear that it now believes that all of the goals proposed could be accomplished without the need for a transition to a destination-based tax (such as that… …consumer’ provides the non-resident supplier with its Australian Business Number, and declares it is GST-registered, the non-resident supplier can rely upon… …Australian consumers, it will be required to register, charge, collect, and remit GST to the Australian Taxation Office. Where the IICS are made through an…

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• Investing in Germany

  …exchange is a reality for German companies. Germany is a leader in the exportation industry, it regularly ranked in the top three exporter worldwide. Despite… …of business challenges. As an investor, it is necessary to have a solid business foundation to build upon. Good advice is critical throughout the whole… …beginning of any business activity in Germany. Things to consider On average it takes only 10 ½ days to establish a business in Germany. However, the duration… …varies significantly on a case-by-case basis. If a business is started or taken over, it is required to be registered with the trade office. The tax… …partners, who are directly involved in the company. In the case of partnerships, it is possible to become a limited partner, while having more… …to receive these incentives. 3 3 GENERAL INFORMATION ABOUT OPERATING IN GERMANY Germany can provide many outstanding opportunities, it has developed… …natural resources, it has skilled craftsmen and laborers that are considered to be Germany’s most desired resources. The rich variety, apparent in all… …interpretation of European rights. The European Court of Justice cannot supersede an individual states ruling when it related to national matters. Constitutional… …the four European freedoms. It has become an international leader in the creation and execution of social policy, foreign policy, and environmental, and… …. It has been established as the main international currency next to the U.S. Dollar. Market Economy System Germany’s economic system is a social market…

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• eBook-Kapitel aus dem Buch Digitalisierung der Prüfung

  Digitalisierung in der Betriebsprüfung

  Auswirkungen auf das Risikomanagement und Prüfungsmethoden
  

  Dr. Martin Panek, Franz-Xaver Betz

  …und Heimat die Digitalisierung zu einem der TOP-Themen in der aktuellen Legis- laturperiode erklärt.1 Durch den umfassenden Einsatz von IT in der…
• eBook-Kapitel aus dem Buch Digitalisierung der Prüfung

  Technologien der Digitalisierung im Studium der Betriebswirtschaften

  Das Forschungsprojekt EEBDA entwickelt eine virtuelle Lehrveranstaltung um Studierende auf die digitale Zukunft vorzubereiten
  

  Prof. Dr. Jürgen Ernstberger

  …replace humans — and where they can’t (yet) , mckinsey.com: McKinsey & Company Parr, C., 2013, . If you want to make it with Moocs, you must stand out…
• eBook-Kapitel aus dem Buch Digitalisierung der Prüfung

  Digitale Trends der Wirtschaftsprüfung

  Prof. Dr. Oliver Thomas, Johannes Langhein, Dr. Andreas Kiesow, Sebastian Osada

  …wäre somit eine flexible Anpassung der benötigten IT- Leistung nutzbar. Das Cloud Computing fördert die Entwicklung von IT-Systemen für die… …von betrieblichen Aktivitäten, Ge- schäftsprozessen und Ressourcen ermöglicht neue Geschäftsmodelle und IT- Systeme. Diese gilt es wiederum zu prüfen… …eingesetzten IT und damit die Komplexität der Prüfungshandlungen. Oliver Thomas, Johannes Langhein, Andreas Kiesow, Sebastian Osada 82…

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• eBook-Kapitel aus dem Buch Digitalisierung der Prüfung

  Regulatorisch getriebene Datenanalyse im Finanzwesen (Zahlungsverkehr der Commerzbank)

  Dr. Jürgen Himmelmann

  …Superlativen: – Aktivitäten in 45 Ländern (4.500 MA im Integrationsprojekt) – 600 IT Systeme angepasst (1.000 Systeme abgeschaltet) und Migration des aktiven… …einem IT- STP Prozess um die Daten aus fachlicher Sicht zu beurteilen? – Haben sich die Daten hinsichtlich Ihrer Struktur und Ihrem Inhalt bzw. in…
• eBook-Kapitel aus dem Buch Digitalisierung der Prüfung

  Von der Erkenntnistheorie zur Ethik von Big Data und maschinellem Lernen

  Dr. Wolfgang Pietsch

  …, and privileging more data of less exactitude, opens the door to new ways of understanding. It leads society to abandon its time-honored preference for… …progress which has been made in recent times, and similarly it has guided me in all my research into electrodynam- ic phenomena. I have relied solely on…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2018

  Die Entwicklung der Internen Revision hin zum Trusted Advisor

  Ein Problemaufriss aus spieltheoretischer Sicht
  

  Oliver Dieterle

  …, die Durchdringung aller Prozesse durch die IT und der Ruf nach Unterstützung bei immer komplexer werdenden Entscheidungen. Ein Beispiel ist die Prüfung…