Diebeziehungen Zwischen Dem Schmalenbach Schen Gewinnbegriff Dem Steuerlichen Gewinnbegriff Und Dem Steuerlichen Einkommensbegriff
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Die Beziehungen Zwischen Dem Schmalenbachschen Gewinnbegriff Dem Steuerlichen Gewinnbegriff Und Dem Steuerlichen Einkommensbegriff
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Author : Lambert Mathar
language : de
Publisher:
Release Date : 1930
Die Beziehungen Zwischen Dem Schmalenbachschen Gewinnbegriff Dem Steuerlichen Gewinnbegriff Und Dem Steuerlichen Einkommensbegriff written by Lambert Mathar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1930 with Income tax categories.
Diebeziehungen Zwischen Dem Schmalenbach Schen Gewinnbegriff Dem Steuerlichen Gewinnbegriff Und Dem Steuerlichen Einkommensbegriff
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Author : Lambert Mathar
language : de
Publisher:
Release Date : 1930
Diebeziehungen Zwischen Dem Schmalenbach Schen Gewinnbegriff Dem Steuerlichen Gewinnbegriff Und Dem Steuerlichen Einkommensbegriff written by Lambert Mathar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1930 with categories.
R Ckstellungen In Der Bilanz
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Author : Gerd Werninger
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-14
R Ckstellungen In Der Bilanz written by Gerd Werninger and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-14 with Business & Economics categories.
Riickstellungen zur periodengerechten Erfassung kiinftiger Ausgaben sind vorver rechneter Aufwand im Sinne der fUr die Einkommensbesteuerung grundslUzlich zu beachtenden dynamischen Bilanztheorie. wie sie von Schmalenbach entwickelt wordenist. undmindemden Gewinn des Jahres. in dem sie gebildet werden. Da durch ergibt sich zwangslliufig ein Interessenkonflikt zwischen dem Unternehmer alsSteuerzahlerunddemSteuerfiskus. wei! der Unternehmer zur Sicherung seines Betriebesaufangemessen hohe Riickstellungen sehen mUB. der Steuerfiskus dage gen 1m Interesse seines Steueraufkommens nur die auch ihm als unbedingt erfor derlich erkennbaren Riickstellungen anzuerkennen bereit ist. Bei sachlich zu nied rigemAnsatzvon Riickstellungen erh6ht sich der Gewinn und entsprechend die zu zahlende Steuer. wodurch dem Betrieb fliissige Mittel zu Unrecht entzogen werden und seine Liquiditlit beeintrachtigt wird. Handelt es sich urn gr613ere B'etrage. so k6nnen dadurch u. u. geplante. dringend n6tige Investitionen vereitelt und der Betriebdamitauflangere Sicht geschlidigt werden. Dadurch gewinnt das Problem insbesondere der wirtschaftlich sowohl dem Grunde wie der Hahe nach zutreffenden Rtickstellungen besondere Bedeutung. Das Problem der Rtickstellungen ist in Rechtsprechung und schrifttum schon seit langem ausgiebig behandelt und im Laufe der Zeit in manchen Einzelfragen ge kllitt worden. Wegen seiner allgemeinen Bedeutung erscheint jedoch eine zusam menfassendeDarstellung des ganzen Problemkreises sowohl betriebswirtschaftlich wie handelsrechtlich und steuerrechtlich geboten. urn aus einer Zusammenschau vonallendrei Standpunkten her neue Erkennmisse zu gewinnen und damit sowohl die theoretischen Grundlagen zu konsolidieren wie auch der Praxis Unterlagen zur Beurteilung der vielfachen Einzelflille an die Hand zu geben. Dieser Aufgabe hat sichdas vorliegende Buch.
Steuerrecht
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Author : Klaus Tipke
language : de
Publisher:
Release Date : 1981
Steuerrecht written by Klaus Tipke and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Taxation categories.
Jahresverzeichnis Der An Den Deutschen Universit Ten Und Hochschulen Erschienenen Schriften
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Author :
language : de
Publisher:
Release Date : 1970
Jahresverzeichnis Der An Den Deutschen Universit Ten Und Hochschulen Erschienenen Schriften written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Dissertations, Academic categories.
Jahresverzeichnis Der Deutschen Hochschulschriften
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Author :
language : de
Publisher:
Release Date : 1930
Jahresverzeichnis Der Deutschen Hochschulschriften written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1930 with Dissertations, Academic categories.
The National Union Catalog Pre 1956 Imprints
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Author :
language : en
Publisher:
Release Date : 1968
The National Union Catalog Pre 1956 Imprints written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Union catalogs categories.
Jahresverzeichnis Der Hochschulschriften
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Author :
language : de
Publisher:
Release Date : 1930
Jahresverzeichnis Der Hochschulschriften written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1930 with Dissertations, Academic categories.
Multivariate Analysis
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Author : Klaus Backhaus
language : en
Publisher: Springer Nature
Release Date : 2023-06-28
Multivariate Analysis written by Klaus Backhaus and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-28 with Business & Economics categories.
Data can be extremely valuable if we are able to extract information from them. This is why multivariate data analysis is essential for business and science. This book offers an easy-to-understand introduction to the most relevant methods of multivariate data analysis. It is strictly application-oriented, requires little knowledge of mathematics and statistics, demonstrates the procedures with numerical examples and illustrates each method via a case study solved with IBM’s statistical software package SPSS. Extensions of the methods and links to other procedures are discussed and recommendations for application are given. An introductory chapter presents the basic ideas of the multivariate methods covered in the book and refreshes statistical basics which are relevant to all methods. For the 2nd edition, all chapters were checked and calculated using the current version of IBM SPSS. Contents Introduction to empirical data analysis Regression analysis Analysis of variance Discriminant analysis Logistic regression Contingency analysis Factor analysis Cluster analysis Conjoint analysis The original German version is now available in its 17th edition. In 2015, this book was honored by the Federal Association of German Market and Social Researchers as “the textbook that has shaped market research and practice in German-speaking countries”. A Chinese version is available in its 3rd edition. On the website www.multivariate-methods.info, the authors further analyze the data with Excel and R and provide additional material to facilitate the understanding of the different multivariate methods. In addition, interactive flashcards are available to the reader for reviewing selected focal points. Download the Springer Nature Flashcards App and use exclusive content to test your knowledge.
Macroeconomics And New Macroeconomics
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Author : Bernhard Felderer
language : en
Publisher: Springer Science & Business Media
Release Date : 1992-08-21
Macroeconomics And New Macroeconomics written by Bernhard Felderer 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 1992-08-21 with Business & Economics categories.
This book gives a comprehensive account of traditional and more recent developments in macroeconomic theory. It is written primarily for students at the intermediate level. The book differs from the customary expositions in that the authors do not discuss topic by topic but orthodoxy by orthodoxy. Thus, the main approaches, like Classical theory, Keynesian theory, theory of portfolio selection, Monetarism, Rational Expectations theory, and Neokeynesian "disequilibrium" theory are presented in historical order. Each of these approaches is substantiated and criticized in a self-contained chapter, and the authors have taken great pains to bring out the relations and differences between them. A mathematical appendix reviews those mathematical facts which are especially important for macroeconomic models and serves to make the text easy to read.