Die Kooperative Hochschule Unter Besonderer Betrachtung Umsatzsteuerlicher Aspekte
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Die Kooperative Hochschule Unter Besonderer Betrachtung Umsatzsteuerlicher Aspekte
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Author : Jana Keller
language : de
Publisher: LIT Verlag Münster
Release Date :
Die Kooperative Hochschule Unter Besonderer Betrachtung Umsatzsteuerlicher Aspekte written by Jana Keller and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Der Veränderungsdruck durch gesellschaftspolitische Entwicklungen führt in der Hochschullandschaft zu einem Zuwachs an Kooperationen. Dieser Wandel hin zur "kooperativen Hochschule" fällt zusammen mit der Einführung des § 2b UStG und der Ausweitung der Unternehmereigenschaft der öffentlichen Hand. Bestehende und künftige Kooperationen sind rechtlich neu zu würdigen und anzupassen. Die Arbeit untersucht die Auswirkung des § 2b UStG für Hochschulen und gibt einen systematischen Überblick über wichtige umsatzsteuerliche Fragen und Gestaltungsmöglichkeiten.
Die Verdoppelung Der Mitunternehmerstellung In Nie Brauchsf Llen
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Author : Johann Schomaker
language : de
Publisher: LIT Verlag Münster
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Die Verdoppelung Der Mitunternehmerstellung In Nie Brauchsf Llen written by Johann Schomaker and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Die Arbeit betrachtet die Folgen des Nießbrauchs am Personengesellschaftsanteil für die Kompetenz zur Ausübung von Gesellschafterrechten und ordnet diese Kompetenzverteilung in die Anforderungen an die steuerliche Mitunternehmerstellung ein. Sie behandelt die Frage, auf welcher Grundlage sich neben der Gesellschafterstellung eine Mitunternehmerstellung annehmen lässt, und ob sich Nießbraucher und Gesellschafter gegenseitig aus dieser ausschließen. Die Untersuchung liefert eine dogmatische Grundlage für das Nebeneinander von Nießbraucher und Gesellschafter in der Mitunternehmerschaft.
Rechtsfragen Bei Der Tats Chlichen Durchf Hrung Des Gewinnabf Hrungsvertrags Unter Besonderer Ber Cksichtigung Der Aktuellen Bfh Rechtsprechung Zur Organschaft
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Author : Magnus Dürer
language : de
Publisher: LIT Verlag Münster
Release Date :
Rechtsfragen Bei Der Tats Chlichen Durchf Hrung Des Gewinnabf Hrungsvertrags Unter Besonderer Ber Cksichtigung Der Aktuellen Bfh Rechtsprechung Zur Organschaft written by Magnus Dürer and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Die tatsächliche Durchführung des Gewinnabführungsvertrags bildet das zentrale Anerkennungsmerkmal der ertragsteuerlichen Organschaft. Trotz der langen Historie und einer Vielzahl von Reformbestrebungen lässt § 14 KStG bis heute unbeantwortet, was unter dem abstrakten Rechtsbegriff zu verstehen ist. Der Autor nimmt dies zum Anlass bestehende Rechtsfragen um das Erfordernis der tatsächlichen Durchführung im Kontext der aktuellen Entwicklungen in Rechtsprechung und Literatur einzuordnen. Die jüngste BFH-Rechtsprechung zur Organschaft findet aufgrund der aktuellen Relevanz besondere Berücksichtigung.
Apa Educational Psychology Handbook
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Author :
language : en
Publisher:
Release Date : 2012
Apa Educational Psychology Handbook written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Educational psychology categories.
"The APA Educational Psychology Handbook reflects the broad nature of the field today, with state-of-the-science reviews of the diverse critical theories driving research and practice; in-depth investigation of the range of individual differences and cultural/contextual factors that affect student achievement, motivation, and beliefs; and close examination of the research driving current assessment, decision making, teaching skills and content, teacher preparation, and the promotion of learning across the life span and with special populations. Volume 1 (see record 2011-11701-000) addresses the definition of educational psychology, some of the most critical theories driving research and practice today, broad areas of research that educational psychology has addressed based on multiple theories and that make an important contribution to the field, and emerging and cutting-edge issues. Volume 2 includes 21 chapters that examine a range of individual differences, cultural factors, and contextual factors affecting student achievement, motivation, and beliefs. Volume 3 (see record 2011-11779-000) focuses on specific applications of research in educational psychology for assessment and decision making, teaching skills and content, promoting learning, and teacher preparation as well as across the life span and with special populations"--Publicity materials. (PsycINFO Database Record (c) 2011 APA, all rights reserved).
Sustainability In Global Value Chains
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Author : Michael Henke
language : en
Publisher: Kogan Page Publishers
Release Date : 2021-02-03
Sustainability In Global Value Chains written by Michael Henke and has been published by Kogan Page Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-03 with Business & Economics categories.
Sustainability can create greater efficiency and cost savings in the supply chain. Supply chains, which are more complex and global than ever before, are full of both risks and opportunities. The risks range from inconsistent or poor quality, supply disruptions and health and safety concerns, to corruption. Businesses face pressure to adopt sustainable supply chain practices from various stakeholders and motivations typically come from one or more of four sources: customers, compliance, costs, competitive advantage. Sustainability in Global Value Chains is the guide to understanding all aspects and approaches of sustainable supply chains using in-depth research from leading academics from sixteen different universities. Sustainability in Global Value Chains focuses on how to make supply chains sustainable, with an emphasis on new technologies and digitization. The research featured covers topics such as KPIs in production and supply chains, the role of standards, blockchain technology and algebraic models. This comprehensive book presents real world issues, problems in implementing sustainability in the supply chain and examples of best practice.
Benchlearning
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Author : Bengt Karlöf
language : en
Publisher: John Wiley & Sons
Release Date : 2001-11-28
Benchlearning written by Bengt Karlöf and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-11-28 with Business & Economics categories.
"Book of the month": Learn from and with others. Now it has finally arrived - the book BENCHLEARNING. An important part of the book deals with the pre-conditions for grown-ups to learn in work life. Benchlearning combines operations and the human element in a win/win-situation. The employers achieve increased efficiency and the employees attain a richer work life. The book contains both the theories in management and pedagogics as well as practical examples from actual projects. Benchlearning change peoples mind-set towards increased awareness and a higher degree of participation and renewal. Chef "Management issues mostly focus on the executive perspective. The authors instead emphasise the role of the employees and Benchlearning as a method to develop the "learning organisation". There is substantial new pedagogical thinking and the book constitutes a good example of creative innovation in Swedish management thinking." Dagens Industri Following the success of his previous book, Benchmarking - A Signpost to Excellence in Quality Productivity, Bengt Karlöf creates a new concept - Benchlearning - by combining the practical technique of benchmarking with the more abstract ideas of Knowledge Management and Organisational Learning. Benchlearning details a completely new way of thinking which provides insights, methods and tools which deal with the continually increasing importance of the human element in organisational development, acknowledges existing theories of knowledge formation and provides case histories (such as Ericsson) and methods with which these new Benchlearning concepts can be applied. The main feature of the book is how to combine efficiency with organisational learning. Using examples from different organisations Benchlearning shows how to monitor efficiency, provide inspiration for a development drive, and illustrate how people's attitudes can be influenced. This emphasis on learning from other people's experience is a key point for successful development. The application of the authors concepts promotes a win-win-win situation - Employee performance improves as they learn to develop, customers gain more value and choice and owners benefit from a more competitive organisation. This book provides the next step in benchmarking.
English For Contract And Company Law
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Author : Marcella Chartrand
language : en
Publisher:
Release Date : 2009
English For Contract And Company Law written by Marcella Chartrand and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Contracts categories.
This innovative book focuses specifically on the English required in two subjects central to international business law, drawing examples from English, American and European legal materials.
Pictorial Law
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Author : Volker Boehme-Neßler
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-10-07
Pictorial Law written by Volker Boehme-Neßler and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-10-07 with Law categories.
We live in a digital Media Society, in which pictures are becoming more and more important. So, human communication is increasingly becoming a visual communication. That is not a new finding. But the new question is: What does this development mean for the law? Up to now the law is the part of the society which is most sceptical towards images. Law has still resisted the visual temptation. This will not last for ever. The rush of pictures in everyday life and in every part of the society is much too strong - and it is even getting stronger. The invasion of images will change the character of modern law deeply. Modern law will become a Pictorial Law.What are the chances and the risks of Pictorial Law and visual law communication? This is the topic of the book.
Oecd Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations 2017
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-07-10
Oecd Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations 2017 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-10 with categories.
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Sustainable Value Added
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Author : Frank Figge
language : en
Publisher:
Release Date : 2002
Sustainable Value Added written by Frank Figge and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with categories.