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Maximilian Braun

Das Beteiligungsmanagement des Landes NRW. Rechtliche und organisatorische Ausgestaltung

Governing the Intelligent Enterprise

Overruled

Schriften zum Unternehmens- und Kapitalmarktrecht

Vertragsgestaltung im Zielkonflikt zwischen Rendite und Nachhaltigkeit

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Innovating for the Public Good Through Sustainable Governance and the SDGs

Sustainability in Public Entrepreneurship

This practical guide shows you how to build an effective compliance and ethics program that will lower a business's risks and improve productivity. Today's research is clear: companies that prioritize ethics and compliance don't just avoid risk-they gain a measurable edge in productivity and performance. This practical, updated guide shows business leaders, compliance officers, legal professionals, and students exactly how to achieve that advantage in today's complex regulatory landscape. Unlike broad overviews that stop at theory, this new edition delivers a step-by-step roadmap for building stronger, smarter compliance programs. The first half of the book equips readers with proven strategies to design or enhance internal compliance and ethics frameworks. The second half dives into high-risk regulatory areas-antitrust, international business, labor and wage laws, HIPAA and health care, environmental regulations, and more-offering clear explanations of the laws and actionable best practices to stay ahead of costly missteps. Whether you need to strengthen an existing program or build one from the ground up, this guide provides the essential tools to mitigate risk, meet regulatory demands, and unlock the productivity gains that come from doing business the right way.

A Practical Guide for Executives, Lawyers, and Compliance Professionals

Compliance Management

Zum Werk Ein Unternehmen, das in wirtschaftliche Schwierigkeiten geraten oder gar schon von der Insolvenz bedroht ist, bedarf einer umfangreichen und vielfältigen Betreuung. Sanierungsrecht, Restrukturierungs- und Insolvenzrecht, Arbeitsrecht, Sozialversicherungsrecht, Steuerrecht (ESt, KSt, GewSt, USt, GrESt, GrSt), Bilanzrecht und Bilanzsteuerrecht, Gesellschaftsrecht und Unternehmenssteuerrecht - nahezu alle Rechtsbereiche sind gefragt. Das Werk gliedert und strukturiert die möglichen Maßnahmen und ihre rechtlichen Konsequenzen:<ul><li>Corporate Governance in Krise und Insolvenz</li><li>Bilanzierung und bilanzielle Sanierung</li><li>Sanierungsmaßnahmen und deren steuerliche Ausgestaltung und Konsequenzen</li><li>Steuern und Steuerverfahren in der Insolvenz</li><li>StaRUG und die steuerlichen Folgen</li></ul> Vorteile auf einen Blick<ul><li>chronologischer Aufbau anhand des Krisenverlaufs eines Unternehmens</li><li>komprimierte Darstellung eines weit verzweigten Beratungsthemas</li><li>mit allen aktuellen Entwicklungen und Tendenzen des Insolvenzrechts</li></ul> Zur Neuauflage Die Zahl der Insolvenzen erreicht einen neuen Höchststand. Bilanzielle und steuerliche Auswirkungen werden oft unterschätzt und bedürfen einer umfassenden Beratung. In der Krise und der Insolvenz verzahnen sich Insolvenzrecht-, Bilanzierung und Steuerrecht und führen zu Herausforderungen in einem ohnehin schwierigen Beratungsumfeld. Der Gesetzgeber hat mit dem Krisenfrüherkennungs- und Risikomanagementsystem und dem StaRUG zudem neue Verpflichtungen und Restrukturierungsmöglichkeiten geschaffen. Zielgruppe Für Rechtsanwaltschaft, Insolvenzverwaltung, Sanierungsberatung, Steuerberatung und Wirtschaftsprüfung.

Zum Werk 
 Ein Unternehmen, das in wirtschaftliche Schwierigkeiten geraten oder gar schon von der Insolvenz bedroht ist, bedarf einer umfangreichen und vielfältigen Betreuung. Sanierungsrecht, Restrukturierungs- und Insolvenzrecht, Arbeitsrecht, Sozialversicherungsrecht, Steuerrecht (ESt, KSt, GewSt, USt, GrESt, GrSt), Bilanzrecht und Bilanzsteuerrecht, Gesellschaftsrecht und Unternehmenssteuerrecht - nahezu alle Rechtsbereiche sind gefragt.
 
 Das Werk gliedert und strukturiert die möglichen Maßnahmen und ihre rechtlichen Konsequenzen:
 <ul><li>Corporate Governance in Krise und Insolvenz</li><li>Bilanzierung und bilanzielle Sanierung</li><li>Sanierungsmaßnahmen und deren steuerliche Ausgestaltung und Konsequenzen</li><li>Steuern und Steuerverfahren in der Insolvenz</li><li>StaRUG und die steuerlichen Folgen</li></ul> Vorteile auf einen Blick<ul><li>chronologischer Aufbau anhand des Krisenverlaufs eines Unternehmens</li><li>komprimierte Darstellung eines weit verzweigten Beratungsthemas</li><li>mit allen aktuellen Entwicklungen und Tendenzen des Insolvenzrechts</li></ul> Zur Neuauflage 
 Die Zahl der Insolvenzen erreicht einen neuen Höchststand. Bilanzielle und steuerliche Auswirkungen werden oft unterschätzt und bedürfen einer umfassenden Beratung. In der Krise und der Insolvenz verzahnen sich Insolvenzrecht-, Bilanzierung und Steuerrecht und führen zu Herausforderungen in einem ohnehin schwierigen Beratungsumfeld. Der Gesetzgeber hat mit dem Krisenfrüherkennungs- und Risikomanagementsystem und dem StaRUG zudem neue Verpflichtungen und Restrukturierungsmöglichkeiten geschaffen.
 Zielgruppe 
 Für Rechtsanwaltschaft, Insolvenzverwaltung, Sanierungsberatung, Steuerberatung und Wirtschaftsprüfung.

Bilanzierung und Besteuerung in Krise und Insolvenz

De Gruyter Kommentar

Mitbestimmungsgesetz und Drittelbeteiligungsgesetz

“Mark has spent decades in the trenches of accounting and corporate governance. This book shares real, hard-won experience from large enterprises, working at scale, not on theory. He highlights a crucial need: keeping the finance function aligned with the actual shape of the business. Especially in the AI age, this is a rare, must-have guide for anyone reading (or preparing) management packs or sitting on a board.”
 — John Turner,
 CEO, XBRL International
 
 Financial reality is constructed, not discovered. What executives see in dashboards and board reports is not a neutral reflection of events, the outcome of a financial architecture that has evolved and accumulated over time.&nbsp;Consolidation logic, data models, validation rules, systems, escalation mechanisms, and reporting routines together form what the author calls the 'Translation Layer' that stands between raw economic activity and managerial visibility.
 
 The book develops a practical framework for understanding how financial architecture influences management information, capital allocation, risk visibility, governance, and decision making. Each chapter dissects a structural component of this architecture, demonstrating how design choices determine what becomes visible, comparable, and actionable at group level. It examines how reporting systems can produce technically correct numbers while obscuring strategic drift, weakening operational visibility, and masking emerging problems in cash flow, working capital, project performance, and organizational resilience. It also considers the implications of digital finance, ERP systems, XBRL, analytics, and AI for financial reporting and control.
 
 Bringing together financial management, corporate reporting, management control, and digital transformation, this book will be valuable to scholars and advanced practitioners in accounting, finance, governance, and business administration, as well as CFOs, controllers, board members, and executive education audiences seeking a deeper understanding of how financial representation shapes corporate judgment.
 Mark de Haas
 is a Dutch Chartered Accountant (RA), CFO, financial executive, author, and lecturer with more than 25 years of experience in financial transformation, reporting, control, governance, and restructuring. He has held senior finance roles at KPMG, Wolters Kluwer, Nielsen, Fairstar Heavy Transport, and Strukton, and teaches Financial Management at the Amsterdam Business School, University of Amsterdam. His work focuses on financial architecture, reporting, governance, and the evolving role of finance.

Financial reality is constructed, not discovered. What executives see in dashboards and board reports is not a neutral reflection of events, the outcome of a financial architecture that has evolved and accumulated over time. Consolidation logic, data models, validation rules, systems, escalation mechanisms, and reporting routines together form what the author calls the 'Translation Layer' that stands between raw economic activity and managerial visibility.The book develops a practical framework for understanding how financial architecture influences management information, capital allocation, risk visibility, governance, and decision making. Each chapter dissects a structural component of this architecture, demonstrating how design choices determine what becomes visible, comparable, and actionable at group level. It examines how reporting systems can produce technically correct numbers while obscuring strategic drift, weakening operational visibility, and masking emerging problems in cash flow, working capital, project performance, and organizational resilience. It also considers the implications of digital finance, ERP systems, XBRL, analytics, and AI for financial reporting and control.Bringing together financial management, corporate reporting, management control, and digital transformation, this book will be valuable to scholars and advanced practitioners in accounting, finance, governance, and business administration, as well as CFOs, controllers, board members, and executive education audiences seeking a deeper understanding of how financial representation shapes corporate judgment.

How Financial Architecture Shapes What Organizations Can and Cannot See

The CFO Architect

Today's boards need to create value--not just protect it.Boards have long carried the essential work of overseeing performance, managing risk, fulfilling their fiduciary responsibilities, and ensuring that organizations remain on track. In a world of growing complexity and uncertainty, that foundation matters more than ever--but it is no longer enough.In Value-Creating Boards, Jill Ader and Pamela Warren, senior leaders at Egon Zehnder, argue that the most important governance work is understanding who directors must become, individually and collectively, to create value that endures. Rather than viewing the board simply as a governance mechanism, they show how it can become a powerful source of perspective, imagination, judgment, and collective intelligence to meet an organization's most consequential challenges.Achieving this requires boards to develop the human capabilities of the people around the table--and to recognize the board is a constellation of relationships, dynamics, and interdependencies. Drawing on decades of experience and work with thousands of board chairs, directors, and CEOs, Ader and Warren show how leaders can unlock energy and create healthy patterns in this system.Value-Creating Boards presents a practical four-part framework that enables boards to operate at a greater strategic altitude, create space for deeper thinking, challenge their own assumptions, and bring more of themselves and their collective wisdom to the work.The four practices--Catalyze, Align, Integrate, and Exchange--equip boards and their members with the tools to strengthen their roles; to connect purpose, vision, strategy, and values; and to improve the quality of dialogue between directors, chairs, CEOs, and management.Filled with candid stories from some of the world's most experienced board leaders, practical exercises, and ideas tested in real boardrooms, Value-Creating Boards will help boards move from asking Are we managing risk well? to something much more powerful: What becomes possible because this board is here?

Reimagining Governance to Boost Performance

Value-Creating Boards

Kickbacks and payoffs, greasing someone's palm and paying them under the table: We have a rich vocabulary for bribery. The French refer to bribes as "wine jugs"; in South Asia, a corrupt transaction might be passed off as "money for tea and refreshments." Why is bribery so universal, and in what ways does it typically occur? How has it persisted despite countless pledges that authorities are tackling the problem? This book offers an eye-opening exploration of bribery in practice, taking us inside the sordid world of grubby transactions and tainted institutions. Drawing on an extensive career of skirmishing with fraud, David J. O'Regan examines the all-too-human reasons that people offer and accept bribes. Gripping case studies allow readers to peer into the backrooms where bribery takes place, peek behind the closed doors that conceal corruption from the public, and join auditors as they uncover underhand transactions. O'Regan contends that bribery is particularly socially damaging because of its uncanny relationship to gift exchange. It undermines collective solidarity, misallocates economic resources, and diminishes social trust. He also argues that many anticorruption efforts provide merely the trappings of compliance--a thin veneer of empty assurance that something is being done. Shining a light into the shadows where corruption thrives, Bribery Humanized proposes realistic steps to curb an ineradicable scourge.

A Guide to Understanding and Countering Corruption

Bribery Humanized

This practical guide shows leaders how to align organizational purpose with performance, governance, innovation, and long-term success. Drawing on the author’s experience advising boards, executives, and organizations around the world, it offers a clear framework for helping organizations identify their “True North” and translate purpose into measurable results.Through real-world case studies featuring organizations such as Apple, Toyota, SpaceX, Deloitte, Chipotle, and Procter &amp; Gamble, readers gain actionable insights into strategic leadership, stakeholder engagement, innovation, agility, governance, and succession planning. The book moves beyond theory, providing practical tools, reflective exercises, and performance frameworks that leaders can immediately apply to strengthen culture, improve decision-making, and build resilience in a rapidly changing environment.Written for executives, board members, entrepreneurs, and management professionals, this book demonstrates how organizations can create lasting value by balancing profitability with purpose, fostering trust, and developing the capabilities needed to thrive today while building a sustainable legacy for the future.
 A leading authority on leadership development and organizational performance management, Karima Mariama-Arthur brings more than 25 years of comprehensive, blue-chip experience in law, business and academia to every client engagement. A shrewd advisor to distinguished organizations from DC to Dubai, her expert insights help clients to successfully navigate today's ever-changing and competitive global business environment. Karima is the author of the internationally acclaimed and 2019 NAACP Image Award nominated leadership guidebook, 
 Poised For Excellence: Fundamental Principles of Effective Leadership in the Boardroom and Beyond
 , which launched at the United States Military Academy at West Point. As an extension of her work, she speaks regularly both nationally and internationally in her areas of expertise and serves in an advisory capacity on select corporate boards.

This practical guide shows leaders how to align organizational purpose with performance, governance, innovation, and long-term success. Drawing on the author’s experience advising boards, executives, and organizations around the world, it offers a clear framework for helping organizations identify their “True North” and translate purpose into measurable results.Through real-world case studies featuring organizations such as Apple, Toyota, SpaceX, Deloitte, Chipotle, and Procter &amp; Gamble, readers gain actionable insights into strategic leadership, stakeholder engagement, innovation, agility, governance, and succession planning. The book moves beyond theory, providing practical tools, reflective exercises, and performance frameworks that leaders can immediately apply to strengthen culture, improve decision-making, and build resilience in a rapidly changing environment.Written for executives, board members, entrepreneurs, and management professionals, this book demonstrates how organizations can create lasting value by balancing profitability with purpose, fostering trust, and developing the capabilities needed to thrive today while building a sustainable legacy for the future.

A Strategic Approach to Delivering Exceptional Performance in the Boardroom and Beyond

Purpose Beyond Profit

Understand how circular economy principles reshape business strategy and practice. The Circular Economy by Suzanne Smit and Uthayasankar Sivarajah is a practical and theory-informed textbook for postgraduate and final-year undergraduate students studying Circular Economy, Sustainable Business and related business and management courses. Aligned with contemporary module outcomes, it addresses why circular economy thinking is essential for modern business and how organizations can embed sustainability across core functions. The textbook examines how businesses can plan, implement and manage circular transitions by integrating circular economy principles, metrics and decision-making frameworks into everyday business activity. Structured around four interrelated stages, it explores strategic planning, resource organization, leadership and control mechanisms that enable organizations to move from linear to circular models. Real-world examples from Ikea, the Ellen MacArthur Foundation, The Guararapes Group and Flying Tiger demonstrate how circular strategies are applied in practice across industries and regions. This textbook includes: - A four-part framework covering planning, organizing, leading and controlling circular economy initiatives - Clear explanations of circular economy theories, strategies and performance metrics - Application of circular principles to finance, operations, supply chain management and business storytelling - Real-world examples illustrating how organizations manage circular transitions - Online resources including lecturer slides and a lecturer's manual Whether studying sustainable business or preparing for roles in strategy, operations or sustainability, this textbook equips students with the knowledge and practical insight needed to support and lead circular transformation in organizations.

Strategies and Principles for Responsible Businesses

The Circular Economy

Das Beteiligungsmanagement des Landes NRW. Rechtliche und organisatorische Ausgestaltung

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