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Behavioral Controlling
Jürgen Weber is known for his behavioral perspective on controlling and has made a lasting impact in German speaking countries during the past three decades. This anniversary volume compiles some of his outstanding publications from that period and presents them for the first time in English. In addition, it contains a current publication index of Jürgen Weber’s entire body of work.
Comparative Corporate Governance
This book comprises a comprehensive survey of the most recent research being done on corporate governance in the triad -- Europe (with particular emphasis on Germany and the UK), the US and Japan. The comparative nature of the research brings forth new insights which studies conducted within one system may fail to produce. The contributors to this volume represent a unique sample of scholars from throughout the triad and across disciplines.
The Global Minimum Tax | Selected Issues on Pillar Two
Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provides for more than 25 individual but co-ordinated essays on multiple relevant topics on Pillar Two is structured as follows: General Topics including the legal status of the GloBE Model Rules, their relation to tax treaties and EU Law, the GloBE STTR, the specifics of jurisdictional blending, their impact on tax competition and on tax incentives Scoping topics including the computation of the EUR 750 million threshold, the definition of MNE Group, territorial allocation of CEs and excluded entities Charging provisions, including GloBE ́...
Cloud Transformation
In this book you will learn how the public cloud is significantly changing the cost structures of digital business models and thus existing markets. The relationships between the cloud architectures used, the organization of the company and the price and business models that are possible as a result are shown clearly and so that they can be used in your own company. The authors explain how, one after the other, more and more markets are becoming digital markets and what role marginal costs play in this. They describe how cloud-based IT is disrupting classic IT. This enables small teams to build scalable business models worldwide at zero marginal costs with little investment. The economic eff...
2011
Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.
Harmonisierung des europäischen Bilanzrechts
Anne Najderek identifiziert systematisch strukturiert die wesentlichen Probleme der Einpassung der IFRS. Als Bindeglied zwischen den beiden Harmonisierungsphasen der Bilanzrichtlinien und IAS-Verordnung wird der True-and-fair-View-Grundsatz untersucht und der Forderung einer fair presentation gemäß IFRS gegenübergestellt; dieser Grundsatz wird dabei als Harmonisierungsgrenze identifiziert.
