Zahlungen unter die Lupe nehmen - Bei der Bewertung von Leasingfirmen kommt es insbesondere auf den Cashflow an - Vergleich ist schwierig (Anke Nestler, Handelsblatt, 10. April 2006)
Curriculum for Resuscitation Education - Univ.of Florida - Gainesville 2010Eric B. Bauman
A discussion detailing the Resuscitation and Crisis Management Curriculum at the University of Wisconsin - Madison. This presentation outlines the advantages of including residents as teachers for medical students, faculty and staff.
This document provides contact information for a graphics company called Key India Graphics that offers various photo and video editing services such as photo retouching, keywording, product retouching, wedding color correction, album designing, photo restoration, video editing, people retouching, fashion retouching, and scanning. Contact options include phone numbers for USA and India, a Skype account, email, and website.
This document provides instructions for conjugating regular -er verbs in French. It explains that to conjugate an -er verb, you take the infinitive form, remove the last two letters, and add the correct ending based on subject. The listed endings for regular -er verbs are -e, -es, -e, -ons, -ez, -ent depending on the subject.
This document discusses the purpose, performance, improvisation, learning, and challenges of a trust group. The purpose is to help members evolve professionally and personally while scaling up together through sharing experiences and strengthening bonds. Performance is assessed against goals, and the continuous journey will keep progressing. Improvisation involves gaining new perspectives from experiences and more in-depth discussions after presentations. Learning expands beyond business topics to understanding members' work and principles. Challenges include inconsistent attendance and time management across topics.
This document lists various objects that may be found in a school building including a fire alarm, volume limit sign, plant, fire extinguisher, books on dictionaries, foreign languages, biographies and history, a pencil vending machine, bus pass drop box, water fountain, elevator, stairs, and a trophy case with a counselor drop box.
Machinery in house - asian wires and tamilnad springsAsianwires
The document describes the machinery available in-house at Asian Wires and Tamilnad Springs, including several automatic and semi-automatic coiling machines for wire ranging from 0.30-3.00 mm, a torsion coiling machine, an automatic wire forming machine, an automatic spring end grinding machine, two ovens up to 400°C, three semi-automatic coilers, two spring load testing machines with capacity ranges of 0-6kg and 1-100kg, and twelve fly presses.
Curriculum for Resuscitation Education - Univ.of Florida - Gainesville 2010Eric B. Bauman
A discussion detailing the Resuscitation and Crisis Management Curriculum at the University of Wisconsin - Madison. This presentation outlines the advantages of including residents as teachers for medical students, faculty and staff.
This document provides contact information for a graphics company called Key India Graphics that offers various photo and video editing services such as photo retouching, keywording, product retouching, wedding color correction, album designing, photo restoration, video editing, people retouching, fashion retouching, and scanning. Contact options include phone numbers for USA and India, a Skype account, email, and website.
This document provides instructions for conjugating regular -er verbs in French. It explains that to conjugate an -er verb, you take the infinitive form, remove the last two letters, and add the correct ending based on subject. The listed endings for regular -er verbs are -e, -es, -e, -ons, -ez, -ent depending on the subject.
This document discusses the purpose, performance, improvisation, learning, and challenges of a trust group. The purpose is to help members evolve professionally and personally while scaling up together through sharing experiences and strengthening bonds. Performance is assessed against goals, and the continuous journey will keep progressing. Improvisation involves gaining new perspectives from experiences and more in-depth discussions after presentations. Learning expands beyond business topics to understanding members' work and principles. Challenges include inconsistent attendance and time management across topics.
This document lists various objects that may be found in a school building including a fire alarm, volume limit sign, plant, fire extinguisher, books on dictionaries, foreign languages, biographies and history, a pencil vending machine, bus pass drop box, water fountain, elevator, stairs, and a trophy case with a counselor drop box.
Machinery in house - asian wires and tamilnad springsAsianwires
The document describes the machinery available in-house at Asian Wires and Tamilnad Springs, including several automatic and semi-automatic coiling machines for wire ranging from 0.30-3.00 mm, a torsion coiling machine, an automatic wire forming machine, an automatic spring end grinding machine, two ovens up to 400°C, three semi-automatic coilers, two spring load testing machines with capacity ranges of 0-6kg and 1-100kg, and twelve fly presses.
StarLight Brand Content Слава Бренда 19 ноября 2013StarLightMedia
На презентации группы StarLightMedia 19 ноября 2013 директор продаж StarLight Brand Content Андрей Тюленев рассказал о таком маркетинговом KPI как "слава" бренда и о том, как телевидение создает эту самую славу.
A presentation given at University of Derby's Virtual Worlds Seminar 2009.
The views expressed in this presentation are those of the individual Simon Bignell and not University of Derby.
Este documento presenta los reportes de ventas trimestrales de varios empleados de ventas en diferentes zonas durante el año 2012, incluyendo la venta de monitores, teclados, ratones y otros productos. Se muestran tablas con los números de ventas de cada producto por trimestre para cada empleado.
How Does Data Create Economic Value_ Foundations For Valuation Models.pdfDr. Anke Nestler
In order to clarify how data creates economic value, the measurement of data value and the process of valuation of data contribution to economic benefits is being discussed in this article leading to the identification of ways to operationalize data valuation methodologies. The four independent authors André Gorius, Véronique Blum, Andreas Liebl, and Anke Nestler are leading European IP and licensing specialists of the International Licensing Executives Society (LESI).
Um zu klären, wie Daten einen wirtschaftlichen Wert schaffen, werden in diesem Artikel die Messung von Datenwerten und der Prozess der Bewertung des Beitrags von Daten zum wirtschaftlichen Nutzen erörtert, um Wege zur Operationalisierung von Datenbewertungsmethoden zu finden. Die vier unabhängigen Autoren André Gorius, Véronique Blum, Andreas Liebl und Anke Nestler sind führende europäische IP- und Lizenzierungsspezialisten der International Licensing Executives Society (LESI).
Fair licence-fee valuation using the profit split methodDr. Anke Nestler
- The document discusses valuation rules like the Knoppe formula and 25% rule for determining fair license fees based on apportioning anticipated profits between the licensor and licensee.
- While these rules have been criticized for being too generic, the document argues they make economic sense by accounting for the different risk profiles of each party. The licensor typically bears less risk than the licensee.
- However, the specific risks and contributions of each contracting party need to be considered to determine the appropriate profit split in each individual case, as generic formulas cannot account for complex economic realities.
BDU Grundsätze ordnungsgemäßer Markenbewertung Nestler 2016Dr. Anke Nestler
Der Bundesverband der Unternehmensberater hat Ende 2015 Grundsätze ordnungsgemäßer Markenbewertung (GoM) veröffentlicht. Im Ergebnis stelle ich fest, dass die GoM den Anspruch von „allgemein akzeptierten Grundsätzen“ nach meiner Einschätzung nicht erfüllen. Sie geben zwar einige interessante Hinweise für die Bewertungspraxis, wie eine Marke und deren Funktion charakterisiert werden kann. Die GoM lassen aber wichtige Grundprinzipien einer sachgerechten Bewertung außer Acht und sind m. E. eher eine exemplarische Zusammenstellung verschiedener Aspekte einer Markenbewertung.
Valuation of Intangibles and Trademarks / Bewertung von IP und MarkenDr. Anke Nestler
This document discusses the profit-split method for valuing intangible assets like trademarks. It provides a brief overview of the profit-split method and its variants: overall profit-split, comparable profit-split, and residual profit-split. The document then traces the history and development of the profit-split method from its origins in the 1950s to its use today, noting both its simplification through rules of thumb and sophistication through financial modeling. It also discusses how the profit-split method was impacted by the 2011 Uniloc decision but remains an important valuation technique.
Valuation of intangibles and trademarks - Bewertung von Immateriellem Vermöge...Dr. Anke Nestler
The document discusses the profit-split method for valuing intangible assets. It provides the following key points:
1) The profit-split method allocates the total profit of a business to the different assets that contribute to it, including the subject intangible asset. It derives an appropriate profit-split percentage to apportion part of the total profit to the intangible asset in order to value it.
2) The method was pioneered in the 1960s and involved empirically observing that licensees' profits were typically split 75% to the licensee and 25% to the licensor (for the use of the licensed intangible assets). This led to the development of the "25%
Verfahren zur Bewertung von Reporting Units im Rahmen des Goodwill-Impairment...Dr. Anke Nestler
Nestler, Anke / Thuy, Michael: Verfahren zur Bewertung von Reporting Units im Rahmen des Goodwill-Impairmenttests nach SFAS 142, erschienen in: Finanzbetrieb Beilage KoR, Juli/August 2002
Die Bewertung von Unternehmen mit dem Discounted Cash Flow VerfahrenDr. Anke Nestler
Die Bewertung von Unternehmen mit dem Discounted Cash Flow Verfahren, erschienen in: Betriebswirtschaftliche Mandantenbetreuung, Juni 2003 - Autoren: Dr. Anke Nestler, Thomas Kupke
Entwicklungen im Bereich internationaler Verrechnungspreise Dr. Anke Nestler
Nestler, Anke / Schaflitzl, Andreas: Aktuelle Entwicklungen im Bereich internationaler Verrechnungspreise, erschienen in: Betriebswirtschaftliche Mandantenbetreuung, Juli 2003
Nestler, Anke / Kraus, Peter: Die Bewertung von Unternehmen anhand der Multiplikatormethode, erschienen in: Betriebswirtschaftliche Mandantenbetreuung, September 2003
Fair value steht im Mittelpunkt der internationalen RechnungslegungsvorschriftenDr. Anke Nestler
Nestler, Anke / Bayerke, Rainer: Fair Value steht im Mittelpunkt der internationalen Rechnungslegungsvorschriften, erschienen in: bfinance, September 2003
StarLight Brand Content Слава Бренда 19 ноября 2013StarLightMedia
На презентации группы StarLightMedia 19 ноября 2013 директор продаж StarLight Brand Content Андрей Тюленев рассказал о таком маркетинговом KPI как "слава" бренда и о том, как телевидение создает эту самую славу.
A presentation given at University of Derby's Virtual Worlds Seminar 2009.
The views expressed in this presentation are those of the individual Simon Bignell and not University of Derby.
Este documento presenta los reportes de ventas trimestrales de varios empleados de ventas en diferentes zonas durante el año 2012, incluyendo la venta de monitores, teclados, ratones y otros productos. Se muestran tablas con los números de ventas de cada producto por trimestre para cada empleado.
How Does Data Create Economic Value_ Foundations For Valuation Models.pdfDr. Anke Nestler
In order to clarify how data creates economic value, the measurement of data value and the process of valuation of data contribution to economic benefits is being discussed in this article leading to the identification of ways to operationalize data valuation methodologies. The four independent authors André Gorius, Véronique Blum, Andreas Liebl, and Anke Nestler are leading European IP and licensing specialists of the International Licensing Executives Society (LESI).
Um zu klären, wie Daten einen wirtschaftlichen Wert schaffen, werden in diesem Artikel die Messung von Datenwerten und der Prozess der Bewertung des Beitrags von Daten zum wirtschaftlichen Nutzen erörtert, um Wege zur Operationalisierung von Datenbewertungsmethoden zu finden. Die vier unabhängigen Autoren André Gorius, Véronique Blum, Andreas Liebl und Anke Nestler sind führende europäische IP- und Lizenzierungsspezialisten der International Licensing Executives Society (LESI).
Fair licence-fee valuation using the profit split methodDr. Anke Nestler
- The document discusses valuation rules like the Knoppe formula and 25% rule for determining fair license fees based on apportioning anticipated profits between the licensor and licensee.
- While these rules have been criticized for being too generic, the document argues they make economic sense by accounting for the different risk profiles of each party. The licensor typically bears less risk than the licensee.
- However, the specific risks and contributions of each contracting party need to be considered to determine the appropriate profit split in each individual case, as generic formulas cannot account for complex economic realities.
BDU Grundsätze ordnungsgemäßer Markenbewertung Nestler 2016Dr. Anke Nestler
Der Bundesverband der Unternehmensberater hat Ende 2015 Grundsätze ordnungsgemäßer Markenbewertung (GoM) veröffentlicht. Im Ergebnis stelle ich fest, dass die GoM den Anspruch von „allgemein akzeptierten Grundsätzen“ nach meiner Einschätzung nicht erfüllen. Sie geben zwar einige interessante Hinweise für die Bewertungspraxis, wie eine Marke und deren Funktion charakterisiert werden kann. Die GoM lassen aber wichtige Grundprinzipien einer sachgerechten Bewertung außer Acht und sind m. E. eher eine exemplarische Zusammenstellung verschiedener Aspekte einer Markenbewertung.
Valuation of Intangibles and Trademarks / Bewertung von IP und MarkenDr. Anke Nestler
This document discusses the profit-split method for valuing intangible assets like trademarks. It provides a brief overview of the profit-split method and its variants: overall profit-split, comparable profit-split, and residual profit-split. The document then traces the history and development of the profit-split method from its origins in the 1950s to its use today, noting both its simplification through rules of thumb and sophistication through financial modeling. It also discusses how the profit-split method was impacted by the 2011 Uniloc decision but remains an important valuation technique.
Valuation of intangibles and trademarks - Bewertung von Immateriellem Vermöge...Dr. Anke Nestler
The document discusses the profit-split method for valuing intangible assets. It provides the following key points:
1) The profit-split method allocates the total profit of a business to the different assets that contribute to it, including the subject intangible asset. It derives an appropriate profit-split percentage to apportion part of the total profit to the intangible asset in order to value it.
2) The method was pioneered in the 1960s and involved empirically observing that licensees' profits were typically split 75% to the licensee and 25% to the licensor (for the use of the licensed intangible assets). This led to the development of the "25%
Verfahren zur Bewertung von Reporting Units im Rahmen des Goodwill-Impairment...Dr. Anke Nestler
Nestler, Anke / Thuy, Michael: Verfahren zur Bewertung von Reporting Units im Rahmen des Goodwill-Impairmenttests nach SFAS 142, erschienen in: Finanzbetrieb Beilage KoR, Juli/August 2002
Die Bewertung von Unternehmen mit dem Discounted Cash Flow VerfahrenDr. Anke Nestler
Die Bewertung von Unternehmen mit dem Discounted Cash Flow Verfahren, erschienen in: Betriebswirtschaftliche Mandantenbetreuung, Juni 2003 - Autoren: Dr. Anke Nestler, Thomas Kupke
Entwicklungen im Bereich internationaler Verrechnungspreise Dr. Anke Nestler
Nestler, Anke / Schaflitzl, Andreas: Aktuelle Entwicklungen im Bereich internationaler Verrechnungspreise, erschienen in: Betriebswirtschaftliche Mandantenbetreuung, Juli 2003
Nestler, Anke / Kraus, Peter: Die Bewertung von Unternehmen anhand der Multiplikatormethode, erschienen in: Betriebswirtschaftliche Mandantenbetreuung, September 2003
Fair value steht im Mittelpunkt der internationalen RechnungslegungsvorschriftenDr. Anke Nestler
Nestler, Anke / Bayerke, Rainer: Fair Value steht im Mittelpunkt der internationalen Rechnungslegungsvorschriften, erschienen in: bfinance, September 2003