Familienstiftungen Ertragsteuerliche Gestaltungspotentiale Im Hinblick Auf Immobilieneigentum
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Familienstiftungen Ertragsteuerliche Gestaltungspotentiale Im Hinblick Auf Immobilieneigentum
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Author : Hannah Arija Ilchmann
language : de
Publisher: GRIN Verlag
Release Date : 2023-05-03
Familienstiftungen Ertragsteuerliche Gestaltungspotentiale Im Hinblick Auf Immobilieneigentum written by Hannah Arija Ilchmann and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-03 with Law categories.
Bachelorarbeit aus dem Jahr 2022 im Fachbereich Jura - Steuerrecht, Note: 1,0, Fachhochschule Flensburg, Sprache: Deutsch, Abstract: Das Ziel dieser Arbeit ist die Beantwortung der Frage, ob mit der Errichtung einer Familienstiftung die Ertragsteuerbelastung auf die laufenden Einkünfte aus der Vermietung einer Immobilie reduziert werden kann. Auf Grundlage dieser Feststellungen erfolgt eine kritische Analyse der herausgestellten Potentiale. Familienstiftungen werden als Instrumente der Vermögensnachfolge angesehen, um unter anderem Familienvermögen dauerhaft zu erhalten und Streitigkeiten unter Erben vorzubeugen. Durch die niedrige Besteuerung einer Familienstiftung könnte diese allerdings auch zur Optimierung der laufenden Ertragsteuerbelastung geeignet sein und damit dem Familienverbund bereits zu Lebzeiten des Stifters die Möglichkeit offenbaren, steuerliche Gestaltungspotentiale im Hinblick auf Ertragsteuerbelastungen zu nutzen.
Fundraising On The Internet
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Author : Nick Allen
language : en
Publisher:
Release Date : 1996
Fundraising On The Internet written by Nick Allen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
As well as guiding readers to the Web sites especially useful for fundraisers and teaching them how to use the Internet to research possible donors, this book also shows how fundraisers can adapt the techniques they have already mastered to the special requirements and advantages of the Internet.
Service Business Model Innovation In Healthcare And Hospital Management
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Author : Mario A. Pfannstiel
language : en
Publisher: Springer
Release Date : 2016-12-16
Service Business Model Innovation In Healthcare And Hospital Management written by Mario A. Pfannstiel and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-16 with Medical categories.
This book demonstrates how to successfully manage and lead healthcare institutions by employing the logic of business model innovation to gain competitive advantages. Since clerk-like routines in professional organizations tend to overlook patient and service-centered healthcare solutions, it challenges the view that competition and collaboration in the healthcare sector should not only incorporate single-end services, therapies or diagnosis related groups. Moreover, the authors focus on holistic business models, which place greater emphasis on customer needs and put customers and patients first. The holistic business models approach addresses topics such as business operations, competitiveness, strategic business objectives, opportunities and threats, critical success factors and key performance indicators.The contributions cover various aspects of service business innovation such as reconfiguring the hospital business model in healthcare delivery, essential characteristics of service business model innovation in healthcare, guided business modeling and analysis for business professionals, patient-driven service delivery models in healthcare, and continuous and co-creative business model creation. All of the contributions introduce business models and strategies, process innovations, and toolkits that can be applied at the managerial level, ensuring the book will be of interest to healthcare professionals, hospital managers and consultants, as well as scholars, whose focus is on improving value-generating and competitive business architectures in the healthcare sector.
Airport Competition
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Author : Peter Forsyth
language : en
Publisher: Routledge
Release Date : 2016-03-23
Airport Competition written by Peter Forsyth and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-23 with Technology & Engineering categories.
The break-up of BAA and the blocked takeover of Bratislava airport by the competing Vienna airport have brought the issue of airport competition to the top of the agenda for air transport policy in Europe. Airport Competition reviews the current state of the debate and asks whether airport competition is strong enough to effectively limit market power. It provides evidence on how travellers chose an airport, thereby altering its competitive position, and on how airports compete in different regions and markets. The book also discusses the main policy implications of mergers and subsidies.
Tracking Strategies
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Author : Henry Mintzberg
language : en
Publisher: OUP Oxford
Release Date : 2007-11-08
Tracking Strategies written by Henry Mintzberg and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11-08 with Business & Economics categories.
There is a great deal of practice, discussion, and publication about strategy, but surprisingly little investigation of the processes by which strategies actually form in organizations. Henry Mintzberg, one of the world's leading thinkers and writers on management, has over several decades examined the processes by which strategies have formed in a variety of contexts, and this book collects together his findings. Defining realized strategy - the strategy an organization has actually pursued - as a pattern in a stream of actions, this investigation tracked strategies in organizations over long periods of time, usually three or four decades, and in one case, a century and a half. This revealed the patterns by which strategies form and change in organizations, the interplay of 'deliberate' with 'emergent' strategies, and the relationships between leadership, organization, and environment in the strategy formation process. An introductory chapter considers the term strategy, and the various ways it has been and can be used, and then introduces the studies. These are reported in the next ten chapters, with descriptions and conclusions about the strategies were formed over time, and how they combined to establish periods in the history of the organization. These studies range across business (six studies), government (two studies), an architectural firm, and a university, as well as one professor in that university. They include U.S. strategy in Vietnam (1950-1973), Volkswagenwrk (1937-1972), and the National Film Board of Canada (1939-1975). The final chapter, entitled 'Toward a General Theory of Strategy Formation', weaves these findings together in two themes. First is strategy formation in different forms of organization: Strategic Planning in the Machine Organization, Strategic Visioning in the Entrepreneurial Organization, Strategic Learning in the Adhocracy Organization, and Strategic Venturing in the Professional Organization. The second theme considers stages in the formation of strategies, from Initiation through Development to Renewal.
Trade And Environment
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher: OECD Publishing
Release Date : 1994
Trade And Environment written by Organisation for Economic Co-operation and Development and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
Reports prepared for a workshop on Trade & environment: issues pertaining to processes and production methods (PPMS) held in Helsinki, Finland 6-7 April 1994
Muslim Legal Thought In Modern Indonesia
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Author : R. Michael Feener
language : en
Publisher: Cambridge University Press
Release Date : 2007-08-30
Muslim Legal Thought In Modern Indonesia written by R. Michael Feener and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-08-30 with Law categories.
Indonesia has been home to some of the most vibrant and complex developments in modern Islamic thought anywhere in the world. Nevertheless little is known or understood about these developments outside South East Asia. By considering the work of the leading Indonesian thinkers of the twentieth century, Michael Feener, an intellectual authority in the area, offers a cogent critique of this diverse and extensive literature and sheds light on the contemporary debates and the dynamics of Islamic reform. The 2007 book highlights the openness to, and creative manipulation of, diverse strands of international thought that have come to define Islamic intellectualism in modern Indonesia. This is an accessible and interpretive overview of the religious and social thought of the world's largest Muslim majority nation. As such it will be read by scholars of Islamic law and society, South East Asian studies and comparative law and jurisprudence.
Treasurer S Handbook
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Author : John Fred Weston
language : en
Publisher: Irwin Professional Publishing
Release Date : 1976
Treasurer S Handbook written by John Fred Weston and has been published by Irwin Professional Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Business & Economics categories.
Come On
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Author : Ernst Ulrich von Weizsäcker
language : en
Publisher: Springer
Release Date : 2017-11-12
Come On written by Ernst Ulrich von Weizsäcker and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-12 with Science categories.
Current worldwide trends are not sustainable. The Club of Rome’s warnings published in the book Limits to Growth are still valid. Remedies that are acceptable for the great majority tend to make things worse. We seem to be in a philosophical crisis. Pope Francis says it clearly: our common home is in deadly danger. Analyzing the philosophical crisis, the book comes to the conclusion that the world may need a “new enlightenment”; one that is not based solely on doctrine, but instead addresses a balance between humans and nature, as well as a balance between markets and the state, and the short versus long term. To do this we need to leave behind working in ”silos” in favor of a more systemic approach that will require us to rethink the organization of science and education. However, we have to act now; the world cannot wait until 7.6 billion people have struggled to reach a new enlightenment. This book is full of optimistic case studies and policy proposals that will lead us back to a trajectory of sustainability. But it is also necessary to address the taboo topic of population increase. Countries with a stable population fare immensely better than those with continued increase. Finally, we are presenting an optimistic book from the Club of Rome.
Burn Out
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Author : Dieter Helm
language : en
Publisher: Yale University Press
Release Date : 2017-01-01
Burn Out written by Dieter Helm and has been published by Yale University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-01 with Energy consumption categories.
Introduction -- The end of the commodity super-cycle -- Binding carbon constraints -- An electric future -- The US: the lucky country -- The Middle East: more trouble to come -- Russia: blighted by the resource curse -- China: the end of the transition -- Europe: not as bad as it seems -- The gradual end of big oil -- Energy utilities: a broken model -- The new energy markets and the economics of the Internet -- Conclusion
