This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.

Recoge: 1. Introduction and overview - 2. Individual and organisational dimensions of work process knowledge - 3. Explicit and implicit learning at work - 4. Learning at work: obstacles and opportunities - 5. Analysis of work process knowledge for teaching and learning - 6. Design of curricula and work process knowledge - 7. Policy issues.

This updated and revised edition outlines strategies and models for how to use technology and knowledge to improve performance, create jobs and increase income. It shows what skills will be required to produce, sell and manage performance over time, and how manual jobs can contribute to reduce the consumption of non-renewable resources.

The Reference Architecture Model for Industrie 4.0 (RAMI 4.0) is the first of its kind to unite different aspects of production in a single model. It includes a communication layer, the life cycles of plants and products, and automation and IT layers. This book provides the reader with a summary of various documents dealing with Industrie 4.0 and shows how they relate to one another. It also provides the technical basis for realizing Industrie 4.0 value-added networks, in which items from the physical world are described in the form of I4.0 components for use in the information world. This description is compliant with the Reference Architecture Model for Industrie 4.0 (RAMI 4.0).AbsatzTranslation by Arabella Sprot

The EN ISO 13849-1 standard, “Safety of machinery – Safety-related parts of control systems”, contains provisions governing the design of such parts. This report is an update of BGIA Report 2/2008e of the same name. It describes the essential subject-matter of the standard in its third, revised 2015 edition, and explains its application with reference to numerous examples from the fields of electromechanics, fluidics, electronics and programmable electronics, including control systems employing mixed technologies. The standard is placed in its context of the essential safety requirements of the Machinery Directive, and possible methods for risk assessment are presented. Based upon this information, the report can be used to select the required Performance Level PLr for safety functions in control systems. The Performance Level PL which is actually attained is explained in detail. The requirements for attainment of the relevant Performance Level and its associated Categories, component reliability, levels of diagnostic coverage, software safety and measures for the prevention of systematic and common-cause failures are all discussed comprehensively. Background information is also provided on implementation of the requirements in real-case control systems. Numerous example circuits show, down to component level, how Performance Levels a to e can be engineered in the selected technologies with Categories B to 4. The examples provide information on the safety principles employed and on components with well-tried safety functionality. Numerous literature references permit closer study of the examples provided. The report shows how the requirements of EN ISO 13849-1 can be implemented in engineering practice, and thus makes a contribution to consistent application and interpretation of the standard at national and international level.