Category Archive : Sharing Article

Global Journalism Ethics

(Read free) Global Journalism Ethics

There are several types of methods use in carpet cleansing. One of the recommended methods of knowledgeable cleaner from Calgary is Sizzling Water Extraction also called Steam Cleansing Method. Such a methodology is finished with a Mounted Extractor Truck that is normally utilized by knowledgeable carpet cleaning firm. They provide the best quality equipments that’s use for cleaning your flooring. A lot of the merchandise use by Calgary professional cleaner is absolutely secure. To those areas that is tough to access they use a conveyable cleaning machine to make sure that every corner of your property is perfectly clear.

Realize that cats drink little water so their urine could be very concentrated and stinking. That ammonia-like smell is so sturdy and annoying.Most individuals suppose cat urine is hard to take away.Cat’s urine is rich in protein and should you learn numerous ways to take away it you will never get annoyed in the future.Additionally study to train your cat in order that he doesn’t urinate once more wherever he pleases.
Whether or not the cleansing needed is for a home or workplace, there are several steps that needs to be taken before cleaning carpets. This may be sure that the choice chosen is the most effective one for the carpet and furniture. The outcomes obtained by a professional will enable carpet and furniture to be in better form after the cleansing.

When rugs won’t be cleaned appropriately and commonly, this could trigger sickness equivalent to pores and skin allergy and bronchial asthma. If the particular individual already has it, the un-cleaned carpet can make the ailment worst. Vacuuming day-after-day is a ought to to do away with the ground mud nonetheless it’s advisable to call an expert carpet cleaner each month to clean the carpet completely.

The fundamental two sorts of carpet cleaner machines may be categorized as 1) Dry machines and a couple of) Wet machines. A few of the advantages provided by dry machines include quicker, cheaper and tidier choices of cleaning when compared with wet machines. In accordance with analysis, Nevada has one of many largest shopper markets for these providers attributable to its hospitality industry including the numerous casinos that are frequented there. In reality some companies supply specialised services and it’s a noted fact that the market although niche, is booming.
Whether or not the cleaning needed is for a home or office, there are a number of steps that needs to be taken earlier than cleansing carpets. This may ensure that the option chosen is one of the best one for the carpet and furniture. The results obtained by knowledgeable will permit carpet and furniture to be in higher form after the cleaning.

Book Description : Stephen Ward argues that present media practices are narrowly based within the borders of single country and thus unable to successfully inform the public about a globalized world. Presenting an ethical framework for work in multimedia, the author extends John Rawlrsquo;s theories of justice and the human good to redefine the aims for which journalism should strive and then applies this new foundation to issues such as the roles of patriotism and objectivity in journalism. An innovative argument that presents a necessary corrective to contemporary media practices, Global Journalism Ethics is a theoretically rich study for journalists on the air, in print, and on the internet.

Introduction to Software Project Management

(Read ebook) Introduction to Software Project Management

Book Snippet : Although software development is one of the most complex activities carried out by man, sound development processes and proper project management can help ensure your software projects are delivered on time and under budget. Providing the know-how to manage software projects effectively, Introduction to Software Project Management supplies an accessible introduction to software project management. The book begins with an overview of the fundamental techniques of project management and the technical aspects of software development. This section supplies the understanding of the techniques required to mitigate uncertainty in projects and better control the complexity of software development projects. The second part illustrates the technical activities of software development in a coherent processmdash;describing how to customize this process to fit a wide range of software development scenarios.Examines project management frameworks and software development standards, including ESA and NASA guidelines, PRINCE2reg;, and PMBOKreg; Addresses open source development practices and tools so readers can adopt best practices and get started with tools that are available for freeExplains how to tailor the development process to different kinds of products and formalities, including the development of web applicationsIncludes access to additional material for both practitioners and teachers at www.spmbook.comSupplying an analysis of existing development and management frameworks, the book describes how to set up an open-source tool infrastructure to manage projects. Since practitioners must be able to mix traditional and agile techniques effectively, the book covers both and explains how to use traditional techniques for planning and developing software components alongside agile methodologies. It does so in a manner that will help you to foster freedom and creativity in assembling the processes that will best serve your needs.

The popularity of mobile internet leads to other issues too. In Africa, for example, the telcos incentivise individuals to buy 20MB to 1GB information bundles by providing access to key apps reminiscent of Fb, WhatsApp, Instagram, Gmail and Twitter, even once they run out of knowledge. The upshot is that individuals associate the internet with these platforms rather than the open internet. Some even fail to realise they are using the internet.

The Internet is an thrilling place for leisure. Minimal system necessities and gear configurations apply. Speed claims: Advertised speed for wired connection. Many elements affect velocity. Precise speeds could differ and aren’t assured. Wi-fi velocity, performance and availability subject to elements past Optimum’s management. Limitless data topic to cheap community management practices employed to attenuate congestion or different service degradation. WiFi efficiency claim primarily based on comparison of throughput and attenuation for Altice One and legacy Optimum routers in inside lab testing. Optimum WiFi hotspot entry in choose areas at no further cost to Optimum internet customers. All companies and speeds will not be out there in all areas. ©2019 CSC Holdings, LLC.

Network Management and Knowledge Plans: Sparklight manages bandwidth consumption of Internet services to supply the very best expertise for all clients. Internet speeds will differ by buyer primarily based upon time of day, community congestion, customer tools and different factors. When there’s network congestion impacting fellow subscribers, and when your personal knowledge usage exceeds 5TB, your data speeds may be slowed to 10Mbps x 1Mbps till the tip of your billing cycle. Click right here to read our Acceptable Use Policy.

There are additionally mesh networking solutions out there which lets you set up a number of wi-fi entry points all through your home to ‘cover’ your private home in a stunning blanket of wireless connectivity. These are ideal for massive homes, or houses with multiple floors where you need a good layer of connectivity no matter where you are.

Krisendiagnose bei KMU als Beratungsauftrag (German Edition)

[Free read ebook] Krisendiagnose bei KMU als Beratungsauftrag (German Edition)

A home enchancment undertaking is a serious investment. A lot time, effort and cash will go into creating home improvements to make your property extra enjoyable, livable and more priceless. The success level of your project will depend primarily on the individual on the head of the challenge, particularly, your own home improvement contractor.

Dwelling improvement restore initiatives usually involve remodeling jobs. The VLB gives loans up to $50,000.00 for a 2-20-year term or loans from $7,500 – $10,000.00 for a 2-10-yr time period.Veterans with a VA service-related incapacity ranking of 30% or larger qualify for a discounted interest rate. Floating rates: We offer a floating rate of interest on dwelling improvement loans. The rate of interest is linked to Baroda Repo Linked Lending Price(BRLLR) of the financial institution and is reset monthly.

As professionals invested in creating glorious properties, you’ll want to make sure the improvements you make are funds-friendly however nonetheless add value. The services and products supplied through the Home Enchancment Program are a hundred% funded by PWP and SoCalGas® — we provide these providers to help guarantee a wholesome future for Pasadena residents.

Dan Aykroyd makes a visitor look as a blues-loving minister in the episode “Dropping My Faith” during the seventh season, the character he was presently enjoying at the time in the series Soul Man , a collection that was also created by the creators of Home Enchancment that lasted two seasons. Aykroyd helps Tim understand Tim’s son Randy’s choice to no longer go to church after he starts volunteering at a hospice.

The Article : Studienarbeit aus dem Jahr 2008 im Fachbereich BWL – Controlling, Note: 1,0, Johannes Kepler Universitauml;t Linz (Controlling), Veranstaltung: Theorie Seminar Controlling, Sprache: Deutsch, Abstract: Kleine und mittlere Untenehmen stellen, bedingt u.a. durch die geschichtlich gewachseneWirtschaftsstruktur Ouml;sterreichs, den grouml;szlig;ten Teil der Unternehmen dar. Ein solchesUnternehmen beschauml;ftigt, ausgehend von der Definition der EU-Kommission, weniger als250 Mitarbeiter und hat einen Jahresumsatz von kleiner gleich 50 Millionen Euro. Trotzdemsind sie mit einem Anteil von 99% der Unternehmen eine tragende Sauml;ule der nationalen sowieauch der europauml;ischen Wertschouml;pfung.Durch viele Unterschiedlichkeiten die sich im Vergleich zu groszlig;en Unternehmen undKonzernen ergeben, ist es erforderlich sie auch in der betriebswirtschaftlichen Forschunggesondert zu betrachten. Dabei fauml;llt auf, dass gerade KMU besonders hauml;ufig, einerseits durchihre quantitative Dominanz, andererseits durch eine typischerweise eher fragileEigenkapitalausstattung und hohe Umweltsensibilitauml;t, in Krisen und in weiterer Folge inInsolvenzverfahren geraten.

Proactive Law for Managers: A Hidden Source of Competitive Advantage

(Read free ebook) Proactive Law for Managers: A Hidden Source of Competitive Advantage

The historical past of fashion design may be traced again to the beginning of the19th century when the designs have been the product of the attire worn in the royal courts. Finally, Charles Frederick Worth, the first fashion designer, set up his first fashion house in Paris. His designs significantly influenced the folks and they labeled them as the designs of the “Home Of Value.” As a result, a designer became synonymous with a specific brand.

What we put on and the way we put on it may well talk messages, create group identification, borrow and remake present kinds, or subvert a garment’s conventional associations. While choosing and carrying garments is an act of personal expression, it’s also a response to lots of the matters addressed in the preceding weeks of this course. In this final week, we take a look at the methods wherein clothing permits us to feel related to others and to face out.
Fashion Present Occasions

Think about a world with out the legal guidelines on clothes. Folks can simply enter hospitals pretending to be medical doctors or nurses as a result of everyone is sporting informal outfits. We might not be capable to distinguish the career and status of an individual since everyone is sporting the identical outfit. Cleanliness within the hospital would be removed because medical doctors can just enter and do any operation without altering their clothes. That’s the reason fashion is essential in our society. Fashion sets standards in professionalism and hygiene. Due to fashion, there is a decline in sexual harassment in schools and within the office. Males aren’t tempted to harass their colleagues as a result of their co-staff are sporting the correct outfit.

In this business, nothing is considered to be a “copy”. Designs and styles are typically inspired, and never copied directly. Therefore, with the worldwide fashion business, the fact that exterior kinds and designs are sure to influence less essential fashion industry magazines can’t be neglected. This is an trade that thrives to remain aware of differences. External influences are an on a regular basis prevalence and can’t be uncared for. Persons are bound to try to change the way things are, however eventually, the very best model will probably be that of the more powerful industry.
The Difference Of Western And Jap Clothing Culture

The Article : Savvy managers no longer look at contracts and the law reactively but use them proactively to reduce their costs, minimize their risks, secure key talent, collaborate to innovate, protect intellectual property, and create value for their customers that is superior to that offered by competitors. To achieve competitive advantage in this way managers need a plan. Proactive Law for Managers provides this plan; The Manager’s Legal PlanTM.George Siedel and Helena Haapio first discuss the traditional, reactive approach used by many managers when confronted with the law, then contrast it with a proactive approach that enables the law and managers’ legal capabilities to be used to prevent problems, promote successful business, and achieve competitive advantage. Proactive Law for Managers shows how to use contracts and the law to create new value and innovate in often neglected areas ndash; and implement ideas in a profitable manner.

Handbuch Handel: Strategien ndash; Perspektiven ndash; Internationaler Wettbewerb (German Edition)

[DOWNLOAD] Handbuch Handel: Strategien ndash; Perspektiven ndash; Internationaler Wettbewerb (German Edition)

Read Snippet : Namhafte Wissenschaftler und Berater sowie hochkarauml;tige Vertreter der Unternehmenspraxis beleuchten in 46 Beitrauml;gen die wesentlichen Entwicklungstendenzen im Handel – vorrangig im Einzelhandel – aus einer internationalen Perspektive und nehmen Stellung zu Erscheinungsformen, Rahmenbedingungen, Einflussfaktoren, nationalen und regionalen Strukturen und Besonderheiten, strategischen Stoszlig;richtungen und Konzepten, Betriebs- und Vertriebstypen, Handelsmarketing, Beschaffungs- und Supply-Chain-Management, Corporate Management sowie Handel und Innenstadt.

Elders brokers are skilled and educated, with deep roots of their local communities. Our ongoing coaching and give attention to innovation means that you’re getting the most recent market information and cutting-edge advertising methods to realise the very best worth for your property.

Whether you are stepping into the true estate game as an investment alternative, a place for you and family to reside, or a mixture of both, there are a number of essential factors to contemplate earlier than shopping for a home. The main factor in demand for property is demographic, that’s the population dimension and progress. The demographic composition plays an enormous role in figuring out the demand and consequently the worth. The efficiency of the economy also impacts the performance of the sector since it performs a task within the ability of buyers to take loans and mortgages for financing their business ventures. Naturally, the pricing determines the level of demand in the sector.

3. Do your research. Have a great understanding of the region and a fairly good idea of the place and what you need to purchase. It will help both the agents and your self in securing the exact condominium or house you want with out spending days sitting in a automotive seeing hopelessly inappropriate properties.
Area.com.au

Mildew is damaging to well being. Some people are more delicate to mold than others. Mould replaced the asbestos scare of the ’70s and ’80s when Texas owners sued insurance coverage firms for millions of dollars over mildew harm. The mold downside has migrated from the South and is moving into northern states. Many Alabama insurance companies went out of business due to the mold drawback, and people insurers left often refuse to insure any house with mold historical past.

The Theory of Economic Integration (Routledge Revivals)

(Get free) The Theory of Economic Integration (Routledge Revivals)

We disclose information to our Clients. As an illustration, when a Job Seeker makes their profile info searchable or responds to a job posting from one of our Clients, we are going to share info with that Buyer so as to facilitate the hiring course of. Or if you’re Personnel and your employer (our Buyer) uses considered one of our Services, data you enter into the Services is accessible by different Buyer end users – topic to the security and entry controls arrange by the Buyer.
7 Jobs That Provide A Company Automobile

Customers can use our open API to combine our Services with their different HR-associated companies for a smooth circulation of data throughout their internal products. What personal information is shared with these third parties is on the discretion and control of the Buyer.
Meeting At Residence Jobs

It is best to start looking at listings on job boards or websites to seek out jobs that you simply would possibly like. Be sure to use the fitting key phrases once you seek for jobs online. In addition, using hashtags on social media sites to find jobs are becoming more frequent these days. For example, #DeafJobs or #DeafTalent in job postings are widely used on social media websites that target deaf and laborious of hearing job seekers. Also, many employers look for deaf and onerous of listening to candidates by job postings on This website has a variety of job vacancies from entry-degree to govt-degree, so test it often for brand spanking new listings.

Out there jobs at momentary businesses normally embrace entry degree positions corresponding to administrative assistants and receptionists, and middle stage positions that require increased training and expertise. A couple of temp businesses focus on management positions. Employers prefer short-term positions as a result of they have the choice of terminating the position if issues aren’t working out. The temp worker also can terminate the position. Temp agencies do not prefer it when staff make it a habit of terminating their positions. Temp positions are nice for workers who take pleasure in working in different job settings. Temporary workers often enroll with a temp company, bear a screening and testing process, and supply resumes and cover letters. They are then matched with an accessible position and then provided the momentary position at the firm.

Description : First published in 1962, The Theory of Economic Integration provides an excellent exposition of a complex and far-reaching topic. Professor Balassa has been remarkably successful in covering so much ground with such care and balance, in a treatment which is neither in any way abstruse nor unnecessarily technical. His book will interest economists in Europe by reason of its subject and treatment, but it is also a valuable and reliable textbook for students tackling integration as part of a course of International Economics and for those studying Public Finance.He distinguishes between the various forms of integration (free trade area, customs union, common market, economics union, and total integration). In addition, he applies the theoretical principles to current projects such as the European Common Market and Free Trade Area, and to Latin American integration projects.In offering this theoretical study, the author builds on the conclusions of other writers, but goes beyond this in providing a unifying framework for previous contributions and in exploring questions that in the past received little attention ndash; in particular, the relationship between economic integration and growth (especially the interrelationship between market size and growth, and the implications of various factors for economic growth in an integrated area).

All You Want to Know About Investing

[Mobile ebook] All You Want to Know About Investing

Snippet : WHEN IT COMES TO INVESTING, one thought constantly nagging your mind is: How to Invest or where to invest. Here is a book, which will empower the common investor, to take sound and prudent investment decisions, which will enable him to achieve his desired financial goals. A practical self-help guide that is a lsquo;mustrsquo; for every investor ndash; both the beginners as well as those seasoned investors. This book is a complete compendium of information regarding investing, especially in the context of Indian investors. It contains up to date and complete information about various financial products, explained in a simple and lucid language. With a wide and in-depth coverage of investment avenues, including stock market portfolios, mutual funds, and retirement planning, this book is certain to help all those looking to make informed decisions in their financial planning.Ravi Gupta, M.Com, L.Lb., M.B.A. (Finance), CAIIB, Associate of Insurance Institute of India (AIII), AMFI Certified Mutual Fund Advisor, a retired officer of the State Bank of India, has had over two decades of illustrious career in financial services and banking industry. Mr. Gupta is a prolific writer and several of his articles on management, self-help and spirituality has been published in magazines across the country. He also writes poetry. An anthology of hindi ghazals, composed by him has been published recently under the title Roshani Ka Safar (A Journey Unto Light).

The Cheap:

Evaluate auto mortgage offers. Be capable to spend more time exploring the market and evaluating loan deals offered by varied auto loan lenders. In case you’ve gotten an excellent credit standing, it’s possible you’ll certainly get accredited extra shortly and have access to the highest offers.

In the outdated days, customers would find auto repair outlets utilizing the phonebook or by getting ideas from friends and family members. Right this moment, customers use the internet to search and find reputable auto restore retailers.

Does Adsense Pay Lesser To AutoBlogs?

China’s Cotton Industry: Economic Transformation and State Capacity (Routledge Studies on China in Transition)

[Pdf free] China’s Cotton Industry: Economic Transformation and State Capacity (Routledge Studies on China in Transition)

That can assist you perceive the facility of the internet, weve give you a few of the high resources that can appeal to more customers to your auto restore shop. Listed here are some of the prime internet resources.

Before you buy the automotive body components it’s vital to examine a quantity of things like the substitution and return insurance policies and the right value. There are particular online stores, which don’t showcase the whole value of the spare components as they have sure hidden taxes and other things, which improve the cost of the product. Plus a person friendly return and substitution insurance policies are a should since it would make it easier to to substitute the flawed stuff and get the suitable one in your car.
The web has provided auto repair shops with new methods to attract clients to their stores.

Results Can Be Tracked

Legal responsibility insurance can pay for damages or injuries suffered by another individual in the occasion of an accident for which the insured is liable. The insurance company pays the amount of as much as the policys restrict.

Book Snippet : The cotton processing industry is a distinct sector of Chinarsquo;s rural economy which recently underwent a momentous transition from plan to market. China is the worldrsquo;s largest producer as well as consumer of cotton, and cotton processing links the agricultural production of this important commodity to Chinarsquo;s booming textile industry.Alpermann examines the political economy of the cotton processing industry, analyzes the process of cotton policy making and discusses reform outcomes on a national scale and the central statersquo;s response. He then goes on to examine the implementation of economic transformation and institutional change in two traditional cotton-growing regions, looking at how local governments and the former monopolist cope with the changes brought about by marketization.Studying the cotton industry provides a lens through which to observe the changes in the way the state governs the economy during Chinarsquo;s transition and helps to assess the diverging claims about the nature of the political economy in China. As such China’s Cotton Industry is an essential read for anyone studying Chinese business, econmics or politics.

How to Retire Happy: The 12 Most Important Decisions You Must Make Before You Retire, Third Edition

[E-BOOK] How to Retire Happy: The 12 Most Important Decisions You Must Make Before You Retire, Third Edition

three. Sometimes you are required to buy more than just the Internet service. Many cable corporations have taken advantage of their place available in the market and will insist you purchase a cable television bundle with a view to receive Internet services in any respect. This can alter the worth when it comes to price financial savings.
Internet

Similar to the Internet is here to connect folks, the Internet of Issues is right here to connect devices which might now interact with other bunch of them, it’s estimated that since 2008 there are extra devices related to the internet than individuals. It’s straightforward to imagine and understand then why of the importance of the Internet of Things and why ought to we care to know about and get use to it as an integral a part of our lives.

Lately, search engine optimization is the best and common advertising and marketing strategy on your website to enhance your web site’s organic rating and drive extra targeted visitors. Now that we know that we’d like textual content on the web page how can we use that text to assist emphasize the relevancy of the key phrases on the web page? Mechanisms such as header tags for headings utilizing key phrases will give more emphasis to key phrases. Hyperlinks the place the anchor textual content is a key phrase phrase will add relevance to the keyword phrase and for the reason that anchor text and the related hyperlink reference are indexed by the various search engines, utilizing a keyword phrase as the anchor textual content each on the website and in offsite advertising and marketing will increase your ranking for that keyword phrase. Bolding and italics also draw some attention to the keywords for the search engine. Each page must have sufficient text on it to allow that web page to show the relevance of the keywords it displays within the header of the web page to the search engine, if true search engine optimization is to be achieved.

It is very difficult for a webpage to achieve search engine rankings for multiple key phrase phrases—until those phrases are very similar. A single page could possibly rank for both “biomedical engineering jobs” and “biomedical engineering careers”. Rating for “scholar affairs” and “dean of scholars” or “gender discrimination” and “violence reporting procedures” with a single page is unlikely.

Book Note : “Want excellent insights on retirement planning from a professional whorsquo;s actually experienced retirement himself? Yoursquo;ll get just that from Stan Hindenrsquo;s book, How to Retire Happy, now in its third edition. Stan was a Washington Post financial reporter for 20 years, and after he retired, he wrote the Postrsquo;s ‘Retirement Journal’ column for which he was nominated for a Pulitzer Prize. What I like about Stanrsquo;s book is that it combines good financial planning information with his story about his own retirement. Hersquo;s candid about the mistakes he made and how hersquo;d do things differently with the benefit of hindsight.”–Steve Vernon, columnist, CBSMoneyWatch.com ldquo;Everyone in the workforce today should read this book!rdquo; mdash;Horace B. Deets, former Executive Director, AARP Award-winning Washington Post retirement columnist Stan Hindenrsquo;s bestselling How to Retire Happy helps you decide if you can retire now, or whether you have to stay on the job for a few more years. This trusted guide has been fully updated to address the stomachchurning issues created by financial market volatility and the economic recession. Will you have enough money for health care? Do you needmdash;and can you affordmdash;a longterm care policy? How much income can your savings produce? The third edition of How to Retire Happy provides answers to these questionsmdash;plus all-new information about: A new menu of Medigap insurance policies New strategies for maximizing Social Security income Making your money last through a long retirement Apply Hindenrsquo;s reliable, easy-to-understand advice and experience a happy, healthful retirement for years and years to come.

Die Zwischenberichterstattung nach DRS 6 (German Edition)

[Read and download] Die Zwischenberichterstattung nach DRS 6 (German Edition)

I wish I had identified this early in my profession 30+ years in the past. It would have saved me from learning the laborious approach. Individuals coming into the office now have no reason not to leverage assets like this so they’re higher prepared and equipped to manage workplace politics.

Like a real deceiver of the individuals, Peisistratos exploited unusual human weaknesses to stay in power. By taking part in on the citizens’ spiritual feeling, he built magnificent temples. To maintain doubtlessly harmful dissidents occupied, he organised feasts and gave official sanction to common cults the place zealous crowds could categorical all their grudges in opposition to the aristocracy, under the pretext of customary rituals. But like the intelligent, versatile politician he was, Peisistratos additionally took care of artists and supported the humanities and letters. He also initiated many public works, irrigation and street tasks, changing Athens from a city to a city.
Bloomberg

The New Jersey Household Constructing Act is one of fifteen state laws mandating some type of infertility therapy protection for people who work for employer groups subject to the regulation. The key to unlocking how this law applies to you is to know who is topic to the regulation, what it covers, where the holes lie, and methods to fill the gaps.
The Law And Its Branches

For a year and a half, Pete and Pam Wright have been Adjunct Professors of Law at the William and Mary Faculty of Law where they taught a course about particular training law and advocacy and assisted in creating the Law Faculty’s Particular Education Law Clinic. They are co-founders and college on the William and Mary Law Faculty Institute of Particular Education Advocacy (ISEA).

Book Snippet : Diplomarbeit aus dem Jahr 2002 im Fachbereich BWL – Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Christian-Albrechts-Universitauml;t Kiel (Institut fuuml;r Betriebswirtschaftslehre), Sprache: Deutsch, Abstract: Im Laufe der letzten Jahre ist die Zwischenberichterstattung mehr und mehr in den Mittelpunkt des allgemeinen Interesses geruuml;ckt. Aufgrund der zunehmenden Globalisierung sind deutsche bouml;rsennotierte Unternehmen im Wettbewerb um Kapitalgeber zunehmend internationaler Konkurrenz ausgesetzt. Um dort bestehen zu kouml;nnen, muuml;ssen die deutschen Unternehmen den Informationsbeduuml;rfnissen international agierender Kapitalgeber gerecht werden.1Die bisherige deutsche Normierung der Zwischenberichterstattung war hierzu jedoch wenig geeignet. Gemauml;szlig; der gesetzlichen Regelung des sect; 44b Bouml;rsG i.V.m. sect; 53 Satz 1 Bouml;rsZulV hatten bouml;rsennotierte Unternehmen im Rahmen ihrer unterjauml;hrigen Rechnungslegung lediglich einen Halbjahresbericht zu verouml;ffentlichen. 2 Insbesondere im Vergleich mit den entsprechenden internationale n Anforderungen waren diese Bestimmungen des Bouml;rsenrechts als eher unterentwickelt anzusehen.3 Daher haben einige Unternehmen in der Vergangenheit bereits freiwillig Zwischenberichte auf Quartalsbasis verouml;ffentlicht. Um der zunehmenden Bedeutung des Zwischenberichts als kapitalmarktorientiertes Rechnungslegungsinstrument auch in Deutschland gerecht zu werden, hat sich der Deutsche Standardisierungsrat eingehender mit dieser Thematik beschauml;ftigt und den Deutschen Rechnungslegungsstandard Nr. 6 (DRS 6) zur Zwischenberichterstattung verabschiedet. Mit diesem Standard sollen die bisherigen bouml;rsenrechtlichen Anforderungen wesentlich konkretisiert werden. Auszlig;erdem soll eine Annauml;herung an internationale Rechnungslegungsvorschriften erreicht werden.4Anders als Inhalt und Umfang der im Zwischenbericht bereitgestellten unterjauml;hrigen Informationen ist hingegen die Frage, wie deren Zuverlauml;ssigkeit sichergestellt werden kann, noch nicht abschlieszlig;end geklauml;rt. So besteht zwar in den USA fuuml;r Zwischenberichte die Pflicht zu einer so genannten pruuml;ferischen Durchsicht, jedoch ist diese bisher fuuml;r in Deutschland aufgestellte Zwischenberichte nicht obligatorisch sondern lediglich freiwillig. Zudem erscheint es gerade vor dem Hintergrund Aufsehen erregender Unternehmenszusammenbruuml;che und Bilanzmanipulationen der letzten Zeit fraglich, ob eine Pruuml;fung bzw. eine eingeschrauml;nkte Pruuml;fung in Form einer pruuml;ferischen Durchsicht die Verlauml;sslichkeit der Daten des Zwischenberichts ehergewauml;hrleisten kann.5