Die Kapitalgesellschaft Co Kommanditgesellschaft Auf Aktien Als Rechtsform F R Mittelst Ndische Unternehmen
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Die Kapitalgesellschaft Co Kommanditgesellschaft Auf Aktien Als Rechtsform F R Mittelst Ndische Unternehmen
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Author : Annette Schneider
language : de
Publisher: diplom.de
Release Date : 1998-07-28
Die Kapitalgesellschaft Co Kommanditgesellschaft Auf Aktien Als Rechtsform F R Mittelst Ndische Unternehmen written by Annette Schneider and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-07-28 with Business & Economics categories.
Inhaltsangabe:Zusammenstellung: In den letzten Jahren haben sich zahlreiche Familienunternehmen für den Gang an die Börse entschieden, da sich die Eigenmittelfinanzierung über den Kapitalmarkt als eine betriebswirtschaftlich günstige Lösung zur Überwindung wachstumsbedingter Finanzierungsprobleme und zur Deckung der immer wieder angeführten "Eigenkapitallücke" anbietet. Nur in den seltensten Fällen wurde hierfür allerdings die Rechtsform einer KGaA gewählt, obwohl sie die vorteilhafte Möglichkeit von personenbezogener Führung bei breit gestreutem Anlegerkreis zuläßt. Ausgangspunkt der vorliegenden Diplomarbeit sind mittelständische Betriebe mit ihren häufigsten Problemen - unzureichende Eigenkapitalausstattung und familienspezifische Schwierigkeiten bei der Unternehmensführung und -nachfolge. Häufig wird in dieser Situation zur Lösung ein Börsengang in der Rechtsform einer AG empfohlen. Dem stehen jedoch Nachteile, wie höhere Kosten und Steuerbelastung sowie das Risiko des Verlustes des Unternehmereinflusses durch Fremdgesellschafter oder im Rahmen der Mitbestimmung gegenüber. Neben der AG ermöglicht auch die KGaA den Zugang zum organisierten Kapitalmarkt. In ihrer gesetzlichen Ausgestaltung mit einer natürlichen Person als Komplementär bietet sie als Mischform aus Personen- und Kapitalgesellschaft im Vergleich bereits den Vorteil einer hohen gesellschaftsrechtlichen und steuerlichen Gestaltungsfreiheit. Dagegen steht die Bindung an eine natürliche Person bei Haftung und Unternehmensnachfolge. Dem berechtigten Wunsch, dieses Risiko zu eliminieren, hat der BGH durch die Zulassung einer Kapitalgesellschaft als Komplementär der KGaA grundsätzlich entsprochen. Die genannten Aspekte lassen im Ergebnis die KGaA, insbesondere mit einer GmbH & Co. KG in der Position des Komplementärs, als interessante und beachtenswerte Rechtsform für den Mittelstand erscheinen. Da Familienunternehmen typischerweise in der Rechtsform der GmbH oder GmbH & Co. KG organisiert sind, ist dazu eine Umwandlung in eine KapG & Co. KGaA notwendig. Ein Überblick über die verschiedenen gesellschaftsrechtlichen und steuerlichen Gestaltungsmöglichkeiten bildet den Abschluß der Arbeit. Inhaltsverzeichnis:Inhaltsverzeichnis: A.EINLEITUNG1 B.ABGRENZUNG UND PROBLEMBEREICHE MITTELSTÄNDISCHER UNTERNEHMEN4 I.Begriffsbestimmung4 II.Eigenkapitalausstattung5 III.Unternehmensführung9 IV.Nachfolgeregelung11 V.Zusammenfassung13 C.DIE BÖRSENORIENTIERTE AG ALS STANDARDLÖSUNG15 I.Vorzüge [...]
Post Merger Management
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Author : Kirsten Meynerts-Stiller
language : en
Publisher: Emerald Group Publishing
Release Date : 2019-10-08
Post Merger Management written by Kirsten Meynerts-Stiller and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-08 with Business & Economics categories.
This book pools the current know-how, and closes important knowledge gaps, to offer hands-on advice and practical answers to the many 'how to' questions relating to merger implementation. It provides a crucially important understanding of how to assess the chances of realising synergy potential and evaluate integration risks.
Human Development Report 1993
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Author : United Nations Development Programme
language : en
Publisher: Human Development Report
Release Date : 1993
Human Development Report 1993 written by United Nations Development Programme and has been published by Human Development Report this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Developing countries categories.
Since its headline-making debut, the Human Development Report has become an essential resource for development specialists, economists, and political scientists around the world. While previous Human Development Reports focused on investment in people, the 1993 Report not only updates the findings of the earlier volumes, but shifts the focus towards the "other" side of human development--mobilizing and utilizing human potential. The Report surveys the instruments for enhancing and encouraging participatory patterns of development, including privatization and participatory market structures, vertical and horizontal decentralization of government functions, devolution of government powers, enterprise decentralization, involvement of NGOs and other grass-roots organizations, and empowerment of people. It probes the vital connections between employment and development, and offers a global framework for employment that takes into account the growing pressure for international migration. In addition, it examines links between human development and international markets for ucts, capital, and labor, and presents updated human development indicators for more than 160 countries.
Novel Approaches To The Diagnosis And Treatment Of Posttraumatic Stress Disorder
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Author : Michael J. Roy
language : en
Publisher: IOS Press
Release Date : 2006
Novel Approaches To The Diagnosis And Treatment Of Posttraumatic Stress Disorder written by Michael J. Roy and has been published by IOS Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Medical categories.
Post traumatic stress disorder (PTSD) is a common and disabling condition that often goes undiagnosed. This book outlines state of the art approaches to improving the diagnosis and treatment of PTSD, with a particular emphasis on the promise and pitfalls associated with virtual reality (VR) exposure therapy.
Primitive Polynesian Economy
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Author : Raymond 1901-2002 Firth
language : en
Publisher: Hassell Street Press
Release Date : 2021-09-09
Primitive Polynesian Economy written by Raymond 1901-2002 Firth and has been published by Hassell Street Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-09 with categories.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Regulation Of Foreign Investment Challenges To International Harmonization
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Author : Zdenek Drabek
language : en
Publisher: World Scientific
Release Date : 2013-01-11
Regulation Of Foreign Investment Challenges To International Harmonization written by Zdenek Drabek and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-11 with Law categories.
The main aim of this book is to assess the importance of international rules for foreign direct investment and the major challenges to international harmonization of those rules. Particular attention is paid to the most controversial and contentious issues with the view of appraising the prospects for establishing global rules. The book is divided into three parts; the first part includes papers assessing the role of national and international legislation with further distinction being made between bilateral, regional and multilateral legal frameworks. The second part addresses regulatory issues of technology transfer, labor, environment, subsidies and investment incentives, national security, public services and sovereign wealth funds. The final part looks at the experience of some international fora in addressing these issues and at some theoretical and conceptual problems of rule harmonization. The papers have been written by legal and economic scholars from leading universities.
Animal Beauty
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Author : Christiane Nusslein-Volhard
language : en
Publisher: MIT Press
Release Date : 2019-05-14
Animal Beauty written by Christiane Nusslein-Volhard and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-14 with Science categories.
An illustrated exploration of colors and patterns in the animal kingdom, what they communicate, and how they function in the social life of animals. Are animals able to appreciate what humans refer to as “beauty”? The term scarcely ever appears nowadays in a scientific description of living things, but we humans may nonetheless find the colors, patterns, and songs of animals to be beautiful in apparently the same way that we see beauty in works of art. In Animal Beauty, Nobel Prize–winning biologist Christiane Nüsslein-Volhard describes how the colors and patterns displayed by animals arise, what they communicate, and how they function in the social life of animals. Watercolor drawings illustrate these amazing instances of animal beauty. Darwin addressed the topic of ornament in his 1871 book The Descent of Man and Selection in Relation to Sex, and did not hesitate to engage with criteria of beauty, convinced that animals experienced color and ornament as attractive and agreeable in the same way that we do, and that the role this played in mate choice pointed to a “sexual selection” distinct from natural selection. Nüsslein-Volhard examines key examples of ornament and sexual selection in the animal kingdom and lays the groundwork for biological aesthetics. Noting that color patterns have not been a research priority—perhaps because they appeared to be nonessential luxuries rather than functional necessities—Nüsslein-Volhard looks at recent scientific developments on the topic. In part because of Nüsslein-Volhard's own research on the zebrafish, it is now possible to decipher the molecular genetic mechanisms that lead to production of colors in animal skin and its appendages and control its pattern and distribution.
Reengineering In Action
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Author : Chan Meng Khoong
language : en
Publisher: World Scientific Publishing Company
Release Date : 1999-01
Reengineering In Action written by Chan Meng Khoong and has been published by World Scientific Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-01 with Business & Economics categories.
Business process reengineering is arguably the management paradigm of the decade. No other paradigm for organizational innovation and improvement has achieved a stronger presence and impact in corporate boardrooms around the world. In recent years reengineering has also moved away from the hype into real-world. application, and there is now a vast pool of techniques and experience ready to be tapped by organizational-change advocates. This book provides an international showcase of reengineering in action, with contributions from more than forty experts spanning five continents. Besides prescriptions of concepts and tools, it presents case studies of public sector as well as private sector reengineering experience, and visions of the future of reengineering practice.
Australia S Mining Boom
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Author : Justin Healey
language : en
Publisher:
Release Date : 2012
Australia S Mining Boom written by Justin Healey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Australia categories.
Contains previously published information sourced frpm newspaper, magazines, journals, government reports, surveys, websites and lobby group literature. --Publisher.
Pfingstbl Tter
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Author : Hansischer Geschichtsverein (Lübeck, Germany)
language : de
Publisher:
Release Date : 1905
Pfingstbl Tter written by Hansischer Geschichtsverein (Lübeck, Germany) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1905 with categories.