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Silke Rünger aims at investigating the influence of shareholder taxation on corporate ownership with respect to the level of ownership concentration as well as changes in corporate ownership. The empirical investigations show that shareholder taxes are found to influence both, the level of ownership concentration as well as the divestiture choice of single owners and a change in corporate ownership.
Mit der Transparenzrichtlinie-Anderungsrichtlinie 2013/50/EU wurden die Pflichten zur Offenlegung bedeutender Beteiligungen an borsennotierten Unternehmen beim Einsatz von Finanzinstrumenten erweitert. Zugleich hat der Richtliniengeber fur diese sogenannte Beteiligungstransparenz einen Wechsel von der Mindest- zur Vollharmonisierung vollzogen. Pascal W. F. Brandt untersucht die Reichweite der Vollharmonisierung sowie Tatbestande, Rechtsfolgen und Sanktionen des europaischen Beteiligungstransparenzregimes fur Finanzinstrumente. Mit Hilfe rechtsvergleichender Methoden und der okonomischen Analyse analysiert er die Funktionen von Beteiligungstransparenz in der Corporate Governance, insbesondere in der Ubernahmeregulierung, beim Schutz und der Verbesserung der Markteffizienz. Anschliessend entwickelt der Autor rechtspolitische Vorschlage.
Lulu er 15 år i marts 1943. Hendes forældre bekymrer sig ikke særlig om krigen, men Lulu er ikke ligeglad. Hun kommer med i en modstandsgruppe og må gå under jorden. Besættelsen og modstandskampen er en omvæltningstid, ikke blot for Danmark, men også for Lulu. Isoleret fra forældrene må hun finde sine egne ben at stå på, og da befrielsen kommer, har hun endelig sluppet sit tag i barndommen og er blevet voksen. Bogen udkom oprindeligt i 1988 på forlaget Borgen.
Silke, fløjl, klude, pjalter... Sådan lyder ordene i et børnerim. Kriminalkommissær Christer Wijk er modstræbende på besøg i en modesalon sammen med sin kæreste, Camilla Martin. Modesalonens rigeste kunde, Veronica Thorén, er rig, smuk og meget dominerende. Da hun findes myrdet i modesalonen, tilkaldes Wijk for at lede forhørene. Men opklaringen bliver ikke nem, for den myrdede har skaffet sig mange fjender gennem hårde forretningsmetoder ... Den svenske forfatter Dagmar Maria Lange (1914-1991) skrev en lang række krimier under pseudonymet Maria Lang. Efter sin debut i 1949 med krimien "Morderen lyver" udgav Maria Lang én krimi om året og bliver i dag betragtet som Sveriges første krimidronning. Maria Lang havde en doktorgrad i litteratur og ved siden af virket som krimiforfatter skrev hun filmmanuskripter og skuespil samt avisartikler om blandt andet opera.
The book provides comprehensive insights into molecular changes in malignant melanoma. The general mechanisms of melanoma growth and development are described, as well as new research findings. Our current knowledge on the molecules involved in cell transformation and tumor progression will soon lead to sophisticated, targeted therapies. Recent studies with targeted b-RAF inhibitors have given us grounds to hope that these therapies will be successful. Melanoma Development- Molecular Biology, Genetics and Clinical Application aims to contribute to this knowledge. Summarizing the newest data and presenting upcoming research areas in the field, the book will be of great interest to basic researchers and physicians working in the important fields of melanoma, cancer research, therapy and dermatology.
This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
Employee share ownership has the potential to generate a culture of enterprise and innovation, and build national wealth and savings. This book is the culmination of a multi-year research project funded by the Australian Research Council and represents the first detailed discussion of the theory, policy and practice of employee share ownership plans (ESOPs) in Australia. The topics examined in the book are key legal and policy issues relevant to ESOPs, the current incidence and forms of ESOPs in Australia, the corporate law and taxation law frameworks, why employers implement ESOPs and why employees participate in them, international comparisons, and recommendations for reform.
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Die RCN GLP ist eine der beliebtesten Breitensport- und Einsteigerserien im deutschen Motorsport. Hier geht es nicht um Motorleistung sondern um Zuverlässigkeit und perfekte Harmonie zwischen Fahrer und Beifahrer. Das RCN GLP Jahrbuch 2019 lässt die Eindrücke und Erlebnisse der Saison noch einmal in Wort und Bild Revue passieren.
Silke er nyuddannet, arbejdsløs lingvist, netop forladt af sin kæreste og i dyb eksistentiel krise. Otteårige Olivers manio-depressive mor har begået selvmord, og han er flyttet i lejlighed med sin sorgramte far. Den unge kvinde bliver lektiehjælper for drengen, og de to knytter et helt særligt venskab på tværs af aldersforskellen.