The report provides a comparative analysis of the principles of effectiveness and remuneration in the UK and Germany, focusing on their development. It highlights key characteristics of these principles and includes a critical evaluation of the roles and responsibilities of Executive Directors (EDs) and Non-Executive Directors (NEDs) within Barclays, showcasing the differences and similarities in the two countries' approaches to corporate governance.
The paper critically examines Tesco's primary and secondary objectives, alongside an analysis of its gearing policy and its effects on financial metrics. It reviews relevant literature on dividend policies and applies these concepts to Tesco's practices. Additionally, the study assesses Tesco's capital structure policy in relation to the pecking order and trade-off theories, providing a comprehensive overview of the company's financial strategies.
Seminar paper from the year 2016 in the subject Business economics - Accounting and Taxes, grade: 81%, University of South Wales, language: English, abstract: The report aims to analyse the opportunities, negative impacts and limitations of adopting IFRS for German SMEs. At first, a classification of SMEs in Germany is given and their current situation is demonstrated. The next passage critically analyses the impact of an introduction of IFRS for SMEs in Germany. The analysis includes investigating if the effect varies in different crucial business factors of SMEs as well as their company type. At last, the results are summarised and recommendations are given.