Økonomi og finans

This book considers energy management and technology development over the next several decades by exploring data from these energy technology roadmaps. International in scope, the book examines both the technical and non-technical aspects of emerging technologies.

Financial literacy made easy! From income and assets to credit, loans, and debt, to stocks, bonds, and money markets, this book helps readers understand all aspects of managing their money with clear, straightforward definitions and easy-to-understand explanations of all the personal finance terminology they need.

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.

Das Multilaterale Instrument verheißt als mehrseitiges Umsetzungsabkommen des BEPS-Projekts einen Epochenumbruch im internationalen Steuerrecht. Zunächst widmet sich das Werk der Konzeption, Funktionsweise und den Herausforderungen des internationalen Steuerrechtssystems. Nach eingehender Beschäftigung mit der Struktur des Multilateralen Instruments werden dessen Auswirkungen auf das bestehende System beschrieben. Dabei wird beleuchtet, inwiefern sich das Multilaterale Instrument als neue Koordinationsebene in das bilateral geprägte System des internationalen Steuerrechts einfügt.

Originally published in 1976, this book examines how and why local government reforms came about and what influences, pressures and compromises were involved. At the time of publication it provided the most detailed account so far of the process by which the 1972 Local Government Act was approved by Parliament.

Originally published in 1974, this book filled a gap in its examination and evaluation of the way in which English local government forms a part of democratic society. This book examines these issues in the light of the reformed local government of the late 20th Century.

Originally published in 1970 this book quickly became a classic textbook. This edition reissues the 7th edition of 1984. An indispensable text for students who have an interest in the history of finance in local government the book remains topical in its discussion of the relations between central and local government.

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.

Originally published in 1978, this book covers all aspects of the development of local authorities; the changing types of people who worked in them - solicitors, trade unionists, politicians and reformers; the growing influence of political parties in local affairs; the widening concept of the purpose of local government.

World War I left in its wake an unparalleled amount of international debt. Originally published in 1927, this book discusses the amount and origin of each of the debts; the nature of the various negotiated settlements and the changes in national policies which occurred.

Originally published in 1925, this volume was written at a time when the cost of living was rising in France and the currency of the Franc was declining. Uneasiness over possible national bankruptcy or financial disintegration was increasing.

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.

How should we be putting a price on carbon, particularly in developing countries? This volume takes up this contested issue and examines how different economic instruments might apply in developing countries, with a special focus on South Africa. The papers included address a variety of themes in this area: Emissions trading, carbon taxes, fiscal and non-fiscal instruments, policy and institutional dimensions, and lessons from the Clean Development Mechanism. Presenting the very latest research, the volume will be of interest to academics and policymakers in economics, policy and development.

A timely and critical panorama of how states have responded to the test of terrorism since 9/11. It encompasses philosophical discourses about terrorism, the perils of counterterrorism encapsulated in the death of Jean Charles de Menezes, learning in counterinsurgency, the effectiveness of counterterrorism spending, Al Qaeda's modus operandi

Are we winning or losing the battle for safe environments? In 1984, leading disaster risk management professionals and researchers met in Jamaica for the Ocho Rios conference on Disaster Mitigation. In this collection, key experts reflect on the progress made in disaster risk reduction since that conference, with a particular emphasis on the Caribbean. Areas of focus include: trends in disaster risk managementthe links between disaster risk management and developmentthe development of community based actionsthe efficacy of regulations to achieve safetythe evolution of risk management institutions. The resulting volume provides a comprehensive overview of progress in the field and will be of interest to all those involved in disaster risk management and development.

This book considers the role of the nation and national identities in relation to important sports events. It explores the ways in which these identities are framed through media narratives, sponsorship and community participation as relates to sport tourism.This book was originally published as a special issue of the Journal of Sport

In the year 2000, the international community agreed to a framework to address global poverty, known as the Millennium Developmemt Goals, with an end-date of 2015. This book was originally published as a special issue of the Journal of the Asia Pacific Economy.

This volume is dedicated to the memory and the achievements of Professor Sir Clive Granger, economics Nobel laureate and one of the great econometricians and applied economists of the twentieth and early twenty-first centuries. It was originally published as a special issue of Applied Financial Economics.

This collection presents a comprehensive engagement of issues of human rights in an increasingly globalized world. Using a variety of methodologies to engage issues ranging from national court compliance, norm diffusion, and the role of the judiciary in fulfilling human rights to human trafficking, same-sex marriage, and judicial institution bui