Economy
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Accounting
Basics and application
Ms. Köller is a director at a small carpentry, which she has inherited from her parents. As the boss of her firm Ms. Köller also takes care of the accounting. Under certain conditions keeping account books and accounting is even a statutory provision for a company or self-employed person. Also the tax authority or investors, from whom Ms. Köller might wish to get credit, could request book keeping or getting an insight into the already existing accounting, respectively. However, accounting is not only a chore to some, but can also help a company or self-employed person to keep control of the ongoing business operations and to improve the planning for future developments.
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Curriculum-centred and oriented towards educational standards
Matching
Copyright
Copyright is subject to constant change to keep up with technological advances. This film enables the viewer to grasp the basic principles of this extremely intricate matter. By way of introduction, the film defines what an author is, what kinds of works there are and how long a work is protected on principle. Then the fundamental rights of an author are cited and it is shown how these are exploited in our times. In the third chapter, the respective rights are illustrated by way of practice-oriented examples of books, photos, music and films. Here, of course, an emphasis is laid on the field of education, taking into account the latest case law within the EU and Austria in particular. A further chapter highlights the problems arising with the Internet and goes into the citation law and pirate copies. All in all, in this way the viewer is made familiar with the most important basic terms and their meanings. Comprehensive worksheets and additional accompanying material invite us to deepen our knowledge of the subject.
