Ledelse og strategi

Diese Monografie zielt darauf ab, den Fremdvergleichsgrundsatz steuerlicher Verrechnungspreise wissenschaftlich und praxisorientiert weiterzuentwickeln. Im Fokus steht die geschäftsvorfallbezogene Gewinnaufteilungsmethode (PSM), bisher als Notfallmethode mit hoher Rechtsunsicherheit betrachtet. Durch Strukturierung und Analyse wissenschaftlicher Erkenntnisse sowie durch Experteninterviews mit Steuerberatern und Vertretern der Finanzverwaltung wird der Kenntnisstand zur PSM in Deutschland erweitert. Transparenz über ihre Anwendung und das Verhalten fremder Dritter wird geschaffen und die Existenz von Konsenspotenzialen belegt. Ferner wird Reformbedarf für die Präzisierung der Regelwerke und konsensfördernde Hilfsmittel aufgezeigt. Diese Monografie verdeutlicht die Notwendigkeit einer länderübergreifenden Standardisierung der PSM und zeigt, dass der Fremdvergleichsgrundsatz durch die PSM systemkonform weiterentwickelt werden kann.

Vor dem Hintergrund zunehmender Relevanz von Nachhaltigkeit als shopperseitig wahrgenommenem Qualitätsfaktor im filialisierten, stationären Lebensmitteleinzelhandel in Deutschland erarbeitet die Autorin die begriffliche, konzeptuelle und explorativ-empirische Konkretisierung des Konstrukts Nachhaltigkeitsqualität. Dies geschieht konzeptionell durch Adaption und Erweiterung des GAP-Modells der Dienstleistungsqualität als GAP-Modell der Nachhaltigkeitsqualität und explorativ-empirisch mittels Fokusgruppendiskussionen, Website-Analysen und Experteninterviews. Neben der inhaltlichen Strukturierung durch Dimensionen und Merkmale werden nicht nur Anknüpfungspunkt für die Entwicklung einer zugehörigen Skala, sondern auch konkrete Empfehlungen für Handelsmanager aufgezeigt. Die Arbeit dient damit sowohl der Erschließung eines überaus relevanten und gleichzeitig bisher unzureichend untersuchten Forschungsfelds als auch dem effektiven Management von Nachhaltigkeitsqualität im dt. LEH.

Rich people know a secret. In this book, former Wall Street investor Codie Sanchez pulls back the curtain. Most people look for wealth in all the wrong places.. From dropshipping and startups to grinding for promotions, you might believe you have to trade your life to be one of the few who win. But the truly rich know these paths are paved with delusion and false promises. In Main Street Millionaire, Codie Sanchez teaches you the path the wealthy really walk. Instead of risking it all with little chance of success, she shows you how to acquire cash-flowing businesses that are winning right now. Sanchez, one of the world's leading small business experts, reveals the dealmaking framework she's taught to tens of thousands, and that she's used to build her own 9-figure holding company. Her secret? She acquires overlooked "Main Street" businesses, or small businesses available to us all on the high street. We're talking about the unsexy but reliably profitable industries - like plumbing, construction, cleaning, electrical - that white collar workers have overlooked. In this book, you'll see practical strategies and step by step processes to acquire cash flow and freedom. You will learn:Why today's market is ripe for generational wealth creationHow to identify and close amazing business deals, without being wealthyHow to 10x your growth after acquiring a small businessThe seven businesses you should never buy, and whyHow to own multiple businesses at once (without losing your mind)Main Street Millionaire will reshape the way you think about your wealth and ownership forever. However, it's not for slackers. It's for those who want meaning and fulfilment while building their community. Codie's no-BS, out-of-the-box wisdom is the antidote to a complacent life of making other people rich.

Gain essential skills for career development with concise accessible advice on the fundamentals of project management.

Originally published in 1980, this book provides an analysis and assessment of events in local government management during the late 20th Century set within an overall conceptual framework of organisation theory. The book fills the gap between theoretical prescription and practical management application.

This book explores the potential impact of artificial intelligence (AI) and intelligent robots on individuals, organizations and society, specifically examining the impact on jobs and workplaces in the future. It provides an understanding of how we can adapt to changes that appear like flocks of black swans.

Incorporates contributions from a group of international experts along with a selection of short opinion pieces written in response to specific ethical issues. This collection addresses issues arising in biomedical and medical ethics ranging from assisted reproductive technologies to the role of clinical ethics committees.

This key collection addresses issues arising in biomedical and medical ethics ranging from assisted reproductive technologies to the role of clinical ethics committees. It examines broader societal issues with particular emphasis on sustainability and the environment and also focuses on issues of human rights in current global contexts.

This book explores how regions matter. Written by leading experts in the field, this is a cutting-edge collection of theoretical, analytical and empirical essays on comparative regionalism and federalism.This book was published as a special issue of Regional and Federal Studies.

Ethical leadership appears simple yet has layers of meaning interpretation. The purpose of this book is to elucidate what ethical leadership looks like and how it works in a variety of different contexts. This book was originally published as a special issue of the Journal of Change Management.

Managing Tourism in a Changing World provides an overview of state-of-the-art research surrounding today's tourism management. Recognising the relevance of tourism activities as major economic drivers, this book offers a significant contribution to the advancement of managerial practice in the tourism field.

This innovative book is the first to offer a Europe-wide perspective on the shapers of party politics on the issue of territorial reform. Through a series of country case-studies, the book shows how the strategic incentives and internal constraints of state-wide parties, and the national context in which they compete, shape their strategy toward

This book examines the complex regulation and deregulation of energy, communications, transportation and water utilities across Western Europe, the United States, Australia, Brazil, China and India by drawing attention to the changing roles of the state, the market and firms in the regulation, organization and delivery of utility services.

This book brings together a sample of real-world cases and of conceptual proposals bridging between practitioners and researchers in the field of futures research.

The case study, whether a simple scenario about choices in decision-making or a multi-dimensional narrative of conflicts and dilemmas, is a rich source of knowledge, ideas, and insights. Using case studies as a method to document and learn the experiences of nations and their institutions reveal the perspectives, rationale, trade-offs and actions of governments and people. This book is a collection of case studies on the development of Singapore institutions. Here, a total of five case studies encompassing the areas of urban governance, education, social security and industrial relations are presented, each carefully selected to profile a particular sector. These case studies describe the importance of culture, leadership, and systems in building institutions, and how interactions between people - leaders and employees - and the organizations they belong to can influence institutional culture. This publication seeks to deepen global understanding of the Singapore government and its form of governance, as well as to advance theories and concepts of sustainable development on a global stage.

In today's rapidly changing workplace, safety and loss prevention professionals cannot always "go by the book" for the answers to new and unique problems and issues. When there is no tried-and-true solution to a problem, safety and loss prevention professionals must think outside of the box of conventional solutions and develop new and creative

In this edited collection, the new science of complexity is explained and illustrated through the journeys of 9 leading scholars who have applied it in fields such as psychology, social change, Buddhism, creativity, and future studies.This book was originally published as a special issue of World Futures.

The ability to manage government departments and operations has become less important than the ability to navigate the complex world of interconnected policy implementation processes. Public sector reform policies and programmes, as a consequence, are a study in the complexities of the institutional and environmental context in which these reforms

Based on the author's extensive experience in the medical device, aerospace, and manufacturing engineering industries, this book presents a detailed structure for systems thinking that can help to prevent costly device recalls. Based on Dr. W. Edwards Deming's System of Profound Knowledge, this structure can help medical device designers and man