Kriterien Der Rechtsformwahl Bei Deutscher Gmbh Und Englischer Private Company Limited By Shares
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Kriterien Der Rechtsformwahl Bei Deutscher Gmbh Und Englischer Private Company Limited By Shares
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Author : Angela Luft
language : de
Publisher: diplom.de
Release Date : 2006-05-15
Kriterien Der Rechtsformwahl Bei Deutscher Gmbh Und Englischer Private Company Limited By Shares written by Angela Luft and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-05-15 with Business & Economics categories.
Inhaltsangabe:Problemstellung: Die Wahl der optimalen Rechtsform stellt ein klassisches betriebswirtschaftliches Entscheidungsproblem für den Unternehmensgründer dar. Aufgrund der mit der Entscheidung verbundenen langfristigen Konsequenzen ist es notwendig, sich frühzeitig mit den relevanten Auswahlkriterien auseinanderzusetzen und diese mit den individuellen Zielvorstellungen abzugleichen. Die Gesellschaft mit beschränkter Haftung (GmbH) ist die am meisten verbreitete und bei Unternehmensgründungen bevorzugte Gesellschaftsform in Deutschland. Insbesondere der Mittelstand profitiert von den Vorteilen der Haftungsbeschränkung und dem hohen Formalisierungsgrad der Gesellschaft. Allerdings wirkt sich die bestehende Mindestkapitalausstattungspflicht von 25.000 Euro für einige Existenzgründer nachteilig aus, da sie oftmals eine unüberwindbare Hürde darstellt. Dieser und noch weitere Gründe wie z. B. die Bestimmungen des deutschen Steuerrechts führen zu einer verstärkten Suche nach alternativen Rechtsformen, welche neben der Haftungsbeschränkung zusätzlich über flexiblere Gestaltungsmöglichkeiten verfügen. Durch seine jüngsten Rechtsprechungen zur Niederlassungsfreiheit von Gesellschaften hat der Europäische Gerichtshof (EuGH) die Internationalisierung des Gesellschaftsrechts weiter vorangetrieben. Demnach sind beispielsweise Kapitalgesellschaften, die nach dem Recht eines EU-Mitgliedsstaates gegründet wurden, in allen anderen Mitgliedsstaaten als solche anzuerkennen, auch wenn sich deren Sitz weiterhin im Ausland befindet. Die Erweiterung des Spektrums der zur Verfügung stehenden Rechtsformen hat zu einem verschärften Wettbewerb der Gesellschaftsformen innerhalb der Europäischen Union (EU) geführt. Zukünftig hat ein deutscher Gründer anstelle der klassischen deutschen Rechtsform die Wahlmöglichkeit zwischen 25 vergleichbaren europäischen Gesellschaften sowie zahlreicher gesellschaftsrechtlicher Mischformen, wie z. B. die der ausländischen Kapitalgesellschaft & Co. KG. Dies eröffnet einem mittelständischen Unternehmer vielfältige Gestaltungsmöglichkeiten, welche mit erheblichen Chancen aber auch Risiken verbunden sein können. Die englische private company limited by shares (Ltd.) liegt im Wettbewerb der europäischen Rechtsformen in jüngster Zeit weit vor der deutschen GmbH und den anderen europäischen Gesellschaftsformen. Damit stellt sich vermehrt die Frage, worin die Vor- und Nachteile dieser Gesellschaftsform im Vergleich zur GmbH liegen. [...]
Familienunternehmen
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Author : Frank Hannes
language : de
Publisher: Springer-Verlag
Release Date : 2007-12-08
Familienunternehmen written by Frank Hannes and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-08 with Law categories.
Das Werk geht auf die steuer- und wirtschaftsrechtlichen Besonderheiten familiengeführter Unternehmen ein und ist dem Berater eine wertvolle Arbeitshilfe.
Energy Transition
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Author : Jens Lowitzsch
language : en
Publisher: Springer
Release Date : 2019-01-09
Energy Transition written by Jens Lowitzsch and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-09 with Political Science categories.
Consumer (co-)ownership in renewable energy (RE) is essential to the overall success of Energy Transition. In June 2018, the European Union agreed on a corresponding enabling framework as part of a recast of the Renewable Energy Directive (RED II). The transposition of these comprehensive rules – in particular those on local RE communities – requires developing, implementing and rolling out business models that broaden the capital participation of consumers. The challenge is to include municipalities and/or commercial investors like SMEs and advance to economies of scale while retaining the benefits of individual consumer participation. This book is addressed to energy consumers in local communities, their municipalities and to the policy makers who represent them. Additionally, non-EU countries, in particular those where rural areas have limited access to energy, e.g. in Asia, Africa and Latin America, may be interested in the benefits of consumer ownership. While demand for energy in developing countries is growing, access to energy is crucial for improving the quality of life. The editor of this book presents a new model of consumer ownership in RE for both the EU and countries worldwide. Part One describes the rationale for consumer ownership in RE with regard to social, organizational, legal and financial conditions. Part Two discusses the issue of financing RE and introduces a new financing technique, the Consumer Stock Ownership Plan (CSOP), comparing it to traditional models. Part Three provides 18 country studies from Europe, North America, South America and Asia, organized so as to enable a cross-country comparison of policy approaches and feasibility. Policy recommendations are based on the results of this survey. Part Four summarizes, compares the best practice cases, presents a cost-benefit analysis of “prosumage” and against this background evaluates the impact on future policy.
The Quintessence Of Strategic Management
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Author : Philip Kotler
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-08-23
The Quintessence Of Strategic Management written by Philip Kotler 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 2010-08-23 with Business & Economics categories.
Having read this book: You will have a basic understanding of strategy and the process of strategic management. You will know the most important strategy tools (incl. the respective original literature) and how they interact. You will be aware of the focal areas and considerations of strategy in practice. You will be able to analyze and interpret business information with regard to the underlying strategic notions.
Leading Open Innovation
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Author : Anne Sigismund Huff
language : en
Publisher: MIT Press
Release Date : 2013-01-25
Leading Open Innovation written by Anne Sigismund Huff and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-25 with Business & Economics categories.
Learning from broad experience with open innovation: how it works, who contributes to it, and arenas for innovation from manufacturing to education. In today's competitive globalized market, firms are increasingly reaching beyond conventional internal methods of research and development to use ideas developed through processes of open innovation (OI). Organizations including Siemens, Nokia, Wikipedia, Hyve, and innosabi may launch elaborate OI initiatives, actively seeking partners to help them innovate in specific areas. Individuals affiliated by common interests rather than institutional ties use OI to develop new products, services, and solutions to meet unmet needs. This volume describes the ways that OI expands the space for innovation, describing a range of OI practices, participants, and trends. The contributors come from practice and academe, and reflect international, cross-sector, and transdisciplinary perspectives. They report on a variety of OI initiatives, offer theoretical frameworks, and consider new arenas for OI from manufacturing to education. Contributors Nizar Abdelkafi, John Bessant, Yves Doz, Johann Füller, Lynda Gratton, Rudolf Gröger, Julia Hautz, Anne Sigismund Huff, Katja Hutter, Christoph Ihl, Thomas Lackner, Karim R. Lakhani, Kathrin M. Möslein, Anne-Katrin Neyer, Frank Piller, Ralf Reichwald, Mitchell M. Tseng, Catharina van Delden, Eric von Hippel, Bettina von Stamm, Andrei Villarroel, Nancy Wünderlich
Commentary On The Un Convention On The International Sale Of Goods Cisg
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Author : Peter Schlechtriem
language : en
Publisher:
Release Date : 2010
Commentary On The Un Convention On The International Sale Of Goods Cisg written by Peter Schlechtriem and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Commercial law categories.
Praxis Ii Physical Education Content And Design 5095 Exam Secrets
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Author : Praxis II Exam Secrets Test Prep
language : en
Publisher: Mometrix Media Llc
Release Date : 2014-03-31
Praxis Ii Physical Education Content And Design 5095 Exam Secrets written by Praxis II Exam Secrets Test Prep and has been published by Mometrix Media Llc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-31 with Study Aids categories.
***Includes Practice Test Questions*** Praxis II Physical Education: Content and Design (0095 and 5095) Exam Secrets helps you ace the Praxis II: Subject Assessments, without weeks and months of endless studying. Our comprehensive Praxis II Physical Education: Content and Design (0095 and 5095) Exam Secrets study guide is written by our exam experts, who painstakingly researched every topic and concept that you need to know to ace your test. Our original research reveals specific weaknesses that you can exploit to increase your exam score more than you've ever imagined. Praxis II Physical Education: Content and Design (0095 and 5095) Exam Secrets includes: The 5 Secret Keys to Praxis II Test Success: Time Is Your Greatest Enemy, Guessing is Not Guesswork, Practice Smarter, Not Harder, Prepare, Don't Procrastinate, Test Yourself; Introduction to the Praxis II Exam Series including: Praxis Assessment Explanation, Two Kinds of Praxis Assessments, Understanding the ETS; A comprehensive General Strategy review including: Make Predictions, Answer the Question, Benchmark, Valid Information, Avoid Fact Traps, Milk the Question, The Trap of Familiarity, Eliminate Answers, Tough Questions, Brainstorm, Read Carefully, Face Value, Prefixes, Hedge Phrases, Switchback Words, New Information, Time Management, Contextual Clues, Don't Panic, Pace Yourself, Answer Selection, Check Your Work, Beware of Directly Quoted Answers, Slang, Extreme Statements, Answer Choice Families; Along with a complete, in-depth study guide for your specific Praxis II Test, and much more...
Where To Play
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Author : Marc Gruber
language : en
Publisher: Pearson UK
Release Date : 2017-09-27
Where To Play written by Marc Gruber and has been published by Pearson UK this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-27 with Business & Economics categories.
International Environmental Law
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Author : Ulrich Beyerlin
language : en
Publisher: Bloomsbury Publishing
Release Date : 2011-08-11
International Environmental Law written by Ulrich Beyerlin and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-11 with Law categories.
International Environmental Law is a new textbook written for students, practitioners, and anyone interested in the subject. The overall aim of the book is to provide a fresh understanding of international environmental law as a whole, seen in the light of climate change, biodiversity loss, and the other serious environmental challenges facing the world. The book has also been kept deliberately manageable in size by careful selection of topics and by adopting a cross-cutting synthesis of regulatory interaction in the field. This enables the reader to place international environmental law in the broader context of public international law in general, revealing at the same time that international environmental law is experimental ground for developing new legal approaches towards global governance. To this end, the authors have combined theory and practice. Apart from discussing concepts, rule-making and compliance, the book looks at options for improved coordination, harmonisation and even integration of existing multilateral environmental agreements, analysing how conflicts between various environmental regimes can be avoided or, at least, adequately managed. The authors argue that an appropriate management of international environmental relations must address the North-South divide, which continues to be a major obstacle to global environmental cooperation. Furthermore, the authors emphasise the growing human rights dimension of international environmental law. This book is an ideal 'door opener' for the further study of international environmental law. Focusing on 'international environmental governance' in a comprehensive way, it serves to explain that each institution, each actor, and each instrument is part of a multi-dimensional process in international environmental law and relations.
Applied Health Economics
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Author : Andrew M. Jones
language : en
Publisher: Routledge
Release Date : 2013-05-07
Applied Health Economics written by Andrew M. Jones and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-07 with Business & Economics categories.
The first edition of Applied Health Economics did an expert job of showing how the availability of large scale data sets and the rapid advancement of advanced econometric techniques can help health economists and health professionals make sense of information better than ever before. This second edition has been revised and updated throughout and includes a new chapter on the description and modelling of individual health care costs, thus broadening the book’s readership to those working on risk adjustment and health technology appraisal. The text also fully reflects the very latest advances in the health economics field and the key journal literature. Large-scale survey datasets, in particular complex survey designs such as panel data, provide a rich source of information for health economists. They offer the scope to control for individual heterogeneity and to model the dynamics of individual behaviour. However, the measures of outcome used in health economics are often qualitative or categorical. These create special problems for estimating econometric models. The dramatic growth in computing power over recent years has been accompanied by the development of methods that help to solve these problems. The purpose of this book is to provide a practical guide to the skills required to put these techniques into practice. Practical applications of the methods are illustrated using data on health from the British Health and Lifestyle Survey (HALS), the British Household Panel Survey (BHPS), the European Community Household Panel (ECHP), the US Medical Expenditure Panel Survey (MEPS) and Survey of Health, Ageing and Retirement in Europe (SHARE). There is a strong emphasis on applied work, illustrating the use of relevant computer software with code provided for Stata. Familiarity with the basic syntax and structure of Stata is assumed. The Stata code and extracts from the statistical output are embedded directly in the main text and explained at regular intervals. The book is built around empirical case studies, rather than general theory, and the emphasis is on learning by example. It presents a detailed dissection of methods and results of some recent research papers written by the authors and their colleagues. Relevant methods are presented alongside the Stata code that can be used to implement them and the empirical results are discussed at each stage. This text brings together the theory and application of health economics and econometrics, and will be a valuable reference for applied economists and students of health economics and applied econometrics.