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Titlebook: Internationale Rechnungslegung – IFRS; Kommentar Michael Buschhüter,Andreas Striegel Living reference work 2020Latest edition

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,Kommentar zum IFRS 16 – Leases,inn- und Verlustrechnung wirken sich Abschreibungen und (degressiver) Zinsaufwand unterhalb des EBITDA aus und es kommt zum sog. . Der Leasinggeber unterscheidet für Bilanzierungszwecke wie bisher zwischen Finanzierungsleasing- und Operating-Leasingverhältnissen.
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Thomas Sengerear-optimal performance for a particular machine. However, this approach has only proven successful for scientific kernels or . symbolic sorting. Even commercial libraries like Intel MKL or IBM ESSL do not include parallel version of sorting routines. In this paper we study empirical search in the g
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Jens Bergerds of cores on-chip. Most likely, some of these many-core CMPs will implement the hardware-managed, implicitly-addressed, coherent caches memory model. Cache coherence in these designs will be probably maintained through a directory-based cache coherence protocol implemented in hardware. The organiz
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Jens Bergerhieve the first of these goals, our algorithms keep a profile with potential starting times for every unfinished job and never move these starting times later, just as in Conservative Backfilling. To achieve the second, they exploit previously unrecognized flexibility in the handling of holes opened
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Martina Läger,Caroline Flick,Peter Kriegchers have to entrust bioinformaticians to develop software able to process a huge amount of data on high performance unix-based servers. However, most of the software is developed with a very basic, text-based, user interface, usually because of a lack of time. In addition the applications are deve
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Michael Buschhütertrial and academic technologies provide infrastructure level access to Clouds. Especially for industrial platforms, the evolution of de-facto standards goes together with worries about user lock-in to a platform. The Contrail project [6] proposes a federated and integrated approach to Clouds. In thi
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