Steuerliche Aspekte Des E Commerce Unter Besonderer Ber Cksichtigung Des Online Vertriebs Von Software
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Steuerliche Aspekte Des E Commerce Unter Besonderer Ber Cksichtigung Des Online Vertriebs Von Software
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Author : Thomas Weber
language : de
Publisher: diplom.de
Release Date : 2002-02-06
Steuerliche Aspekte Des E Commerce Unter Besonderer Ber Cksichtigung Des Online Vertriebs Von Software written by Thomas Weber and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-02-06 with Business & Economics categories.
Inhaltsangabe:Einleitung: E-Commerce würde ins Deutsche übersetzt wohl „elektronischer Handel“ heißen. So einfach diese Übersetzung auch anmutet, so vielfältig ist das, was sich dahinter verbirgt. So wird unter E-Commerce i.w.S. „jede kommerzielle Transaktion verstanden, die über elektronische Netze angebahnt oder abgewickelt wird und zu einem Austausch von Werten zwischen den beteiligten Parteien führt“. Im Wesentlichen kann E-Commerce in folgende Gruppen gegliedert werden: „Den Verkauf von körperlichen Gegenständen über das Internet, wobei die Lieferung dann außerhalb des Internet (off-line) erfolgt. Den Verkauf von digitalen Produkten über das Internet, wobei die Leistung dann on-line über das Internet erfolgt. Das Anbieten von Dienstleistungen im Internet, etwa die Überlassung von Werbeflächen auf einer Website. Den Vertragsabschluss und Lieferung auf konventionelle Weise, wobei nur die Bezahlung über das Internet erfolgt“. Obwohl E-Commerce in technischer Hinsicht „alle modernen Kommunikations-technologien“ umfasst, hat sich fast ausschließlich das Internet als zentrales Handelsmedium etabliert. Abzugrenzen sind vom elektronischen Handel die Telekommunikationsdienstleistungen. Als solche sind „die Leistungen anzusehen, mit denen die Übertragung, die Ausstrahlung oder der Empfang von Signalen, Schrift, Bild oder Ton oder Informationen jeglicher Art über Draht, Funk, optische oder sonstige elektromagnetische Medien ermöglicht und gewährleistet werden“. Demnach sind Telekommunikationsdienstleistungen bloße Übermittlungsleistungen, die E-Commerce durch die Zurverfügungstellung der technischen Umgebung erst ermöglichen. Ungeachtet derzeitiger Abkühlungserscheinungen hat sich E-Commerce in vielen Bereichen der Wirtschaft fest etabliert. Eindrucksvoll sind insbesondere die Steigerungsraten, die für Umsätze mit E-Commerce genannt werden. Ging man für das Jahr 2000 noch von weltweit 200 Milliarden Euro Umsatz mit E-Commerce aus, so prognostiziert man für 2005 globale Umsätze i.H.v. 2,8 Billionen Euro. Bei aller gebotenen Vorsicht kann doch erahnt werden, welche immense Bedeutung in nahezu allen unternehmerischen Bereichen hieraus erwächst. Obwohl beim digitalen Absatz von Software noch niedrigpreisige Programme von „mehr oder weniger (halb-)professionellen Programmierern im Wege der Selbstvermarktung nach dem Shareware-Konzept“ dominieren, dürften zunehmend auch Großanbieter diesen effizienten Vertriebskanal für sich entdecken. Begünstigt wird [...]
Mining The World Wide Web
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Author : George Chang
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Mining The World Wide Web written by George Chang 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 2012-12-06 with Computers categories.
Mining the World Wide Web: An Information Search Approach explores the concepts and techniques of Web mining, a promising and rapidly growing field of computer science research. Web mining is a multidisciplinary field, drawing on such areas as artificial intelligence, databases, data mining, data warehousing, data visualization, information retrieval, machine learning, markup languages, pattern recognition, statistics, and Web technology. Mining the World Wide Web presents the Web mining material from an information search perspective, focusing on issues relating to the efficiency, feasibility, scalability and usability of searching techniques for Web mining. Mining the World Wide Web is designed for researchers and developers of Web information systems and also serves as an excellent supplemental reference to advanced level courses in data mining, databases and information retrieval.
Going Public
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Author : Tim Jenkinson
language : en
Publisher: Oxford University Press, USA
Release Date : 2001
Going Public written by Tim Jenkinson and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
Going Public investigates why companies routinely underprice themselves as they try to list themselves on the stock exchange. They subsequently underperform over the long-term and, in Going Public, the authors explore these 2 phenomena in plain English.
Warehouse Management
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Author : Michael Hompel
language : en
Publisher: Springer Science & Business Media
Release Date : 2006-11-02
Warehouse Management written by Michael Hompel 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 2006-11-02 with Technology & Engineering categories.
This book helps readers evaluate and specificy the best Warehouse Management System (WMS) for their need. The advice is based on practical knowledge, describing in detail fundamental processes and technologies needed for a basic understanding. New approaches in the structure and design of WMS are presented, along with discussion of the limitations of current systems. The book shows how to operate a simple WMS based on the open-source initiative myWMS.
Playfair S Commercial And Political Atlas And Statistical Breviary
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Author : William Playfair
language : en
Publisher: Cambridge University Press
Release Date : 2005
Playfair S Commercial And Political Atlas And Statistical Breviary written by William Playfair 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 2005 with Business & Economics categories.
A scientific revolution began at the end of the eighteenth century with the invention and popularization of the graphic display of data by the remarkable Scot, William Playfair. His marvellous Atlas showed how much could be learned if one plotted data atheoretically and looked for suggestive patterns. Those patterns provide evidence, albeit circumstantial, on which to build new science. Playfair's work has much to teach us, but finding a copy has been almost impossible. Until now. This full colour reproduction of two of his classic works, with new explanatory material, makes Playfair's wisdom widely available for the first time in two centuries.
E Food Closing The Online Enforcement Gap In The Eu Platform Economy
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Author : Maria Jose Plana Casado
language : en
Publisher: Springer
Release Date : 2022-08-07
E Food Closing The Online Enforcement Gap In The Eu Platform Economy written by Maria Jose Plana Casado and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-07 with Law categories.
Retail is ‘going digital,’ and grocery shopping is no exception. While some businesses are relaying on their corporate website to make the sale, both traditional brick-and-mortar and new disruptive business models are increasingly using online marketplaces to offer their products online. European Union law has been gradually updated to reflect this new reality, with Intellectual Property Rights legislation and Consumer Law leading the way toward a suitable regulatory framework in the Platform Economy. However, the EU has not devised a comprehensive strategy for tackling the challenges posed by the online sale of physical consumer goods, such as effective public enforcement in online environments. In fact, sector-specific legislation, including Food Law, largely ignores online transactions. In this context, the book evaluates the impact that online marketplaces are having on European Union sector-specific legislation and its e-nforcement. The goal is to assess whether the existing regulatory and policy framework are sufficient for promoting compliance and bridging the enforcement gap in the digital single market. Focusing on the e-food market, the book presents a state-of-the-art overview of how online marketplaces are altering EU law and its enforcement by public authorities.
Cost Determination
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Author : Joel S. Demski
language : en
Publisher: Wiley-Blackwell
Release Date : 1976
Cost Determination written by Joel S. Demski and has been published by Wiley-Blackwell this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Business & Economics categories.
Safeguarding Fundamental Rights In Digital Systems
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Author : Udo Di Fabio
language : en
Publisher:
Release Date : 2016-08
Safeguarding Fundamental Rights In Digital Systems written by Udo Di Fabio and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08 with categories.
Overcoming School Refusal
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Author : Joanne Garfi
language : en
Publisher: Australian Academic Press
Release Date : 2018-01-31
Overcoming School Refusal written by Joanne Garfi and has been published by Australian Academic Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-31 with Education categories.
School refusal affects up to 5% of children and is a complex and stressful issue for the child, their family and school. The more time a child is away from school, the more difficult it is for the child to resume normal school life. If school refusal becomes an ongoing issue it can negatively impact the child’s social and educational development. Psychologist Joanne Garfi spends most of her working life assisting parents, teachers, school counsellors, caseworkers, and community policing officers on how best to deal with school refusal. Now her experiences and expertise are available in this easy-to-read practical book. Overcoming School Refusal helps readers understand this complex issue by explaining exactly what school refusal is and provides them with a range of strategies they can use to assist children in returning to school. Areas covered include: • types of school refusers • why children refuse to go to school • symptoms • short term and long term consequences • accurate assessment • treatment options • what parents can do • what schools can do • dealing with anxious high achievers • how to help children on the autism spectrum with school refusal
Ars 45
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Author : United States. Agricultural Research Service
language : en
Publisher:
Release Date : 1957
Ars 45 written by United States. Agricultural Research Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1957 with Agriculture categories.
