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Business and Management (R0)

Edoardo Nesi

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Empirical and Institutional Perspectives under IFRS

&lt;p&gt;Chapter 1. Non-GAAP Performance Indicators.- Chapter 2. Motivations of Non-GAAP Disclosure.- Chapter 3. Control Mechanisms on Non-GAAP Disclosure.- Chapter 4. Standardization of Non-GAAP Disclosure.&lt;/p&gt;

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

Structured to reflect the process in practice, Beswick and Wine on Buying and Selling Private Companies and Businesses focuses on the key commercial, tax and legal issues that arise from business sales. By addressing fundamental issues from the perspective of both the seller and the purchaser it is a perfect handbook for all those involved in such acquisitions. From due diligence through to completion of the share purchase or business transfer agreement it contains clear, expert advice. The 12th Edition has been updated to include: - Merger law changes including those in the Digital Markets, Competition and Consumers Act 2024 - Company law changes in the Economic Crime and Corporate Transparency Act 2023 - Changes to taxation, including capital gains tax on business sales The book includes case law such as: - MDW Holdings Limited v James Robert Norvill, Jane Rosemary Norvill and Stephen John Norvill [2022] EWCA Civ 883 (deceit and warranties on sale of a business) - BTI 2014 LLC v Sequana SA [2022] UKSC 25 (directors' duties) - Secretary of State for Business and Trade v Barnsby [2023] EWHC 2284 (Ch) (directors' liability) - Decision Inc Holdings Proprietary Ltd v Garbett [2023] EWHC 588 (Ch) (warranties) It also includes checklists, draft enquiries, letters of disclosure and a specimen completion agenda, together with an accompanying electronic download containing all the precedents in the work. This title is included in Bloomsbury Professional's Company and Commercial Law online service.

Beswick and Wine on Buying and Selling Private Companies and Businesses

Relational Economics and Organization Governance

This book examines the structure of university knowledge production as publications. Offering an in-depth case study on a medium-size Italian university, it explores networks of collaboration by evidencing the relationship between internal and external authors, their productivity, and the role of team size taking also a longitudinal perspective.
This book investigates also partner’s selection mechanisms in terms of institutional and disciplinary, gender, and academic role proximity. The pathologies of contemporary scientific practice, such as large team size, are discussed within a broad interdisciplinary theoretical landscape. 
The book shows that knowledge is produced locally and transferred globally by constituting a multi-layer Glocal Invisible College, rooted in a model of single universities made by three subsystems loosely connected. 
Researchers, university administrators, and policymakers alike will find this work invaluable. For researchers, it provides a replicable methodology that combines network and statistical analysis, while for university governance and policymakers the insights gained from this analysis can inform strategies to enhance collaborative efforts and improve research outcomes.

An Investigation into Contemporary Scientific Practice

University Knowledge Production

Your Income Tax Professional 2027

Kooperationswerke Beck - Hart

Article-by-Article Commentary

Artificial Intelligence Act

The Future of Private Law

Ius Civilis Digitalis

EU Digital Private Law

Die Kostenrechnung stellt ein bedeutendes Instrument der Unternehmensführung und daher ein unverzichtbares Element eines wirtschaftswissenschaftlichen Studiums dar. In diesem Buch werden die Grundlagen der Kostenrechnung sowie deren unterschiedliche Bereiche und die dort einsetzbaren Verfahren behandelt. Zudem wird auf Systeme der Plankostenrechnung, Prozesskostenrechnung sowie Flusskostenrechnung eingegangen. Ein weiterer wesentlicher Gegenstand des Buches sind die eng mit der Kostenrechnung verbundenen und zum Teil aus dieser hervorgegangenen Ansätze des Kostenmanagements, von denen das Target Costing, das Life Cycle Costing sowie das Benchmarking intensiv erörtert werden. Die einzelnen Verfahren und Systeme werden jeweils in allgemeiner Form dargestellt, anhand eines Beispiels veranschaulicht sowie hinsichtlich ihrer Anwendbarkeit und Realitätsnähe beurteilt. Zahlreiche Übungsaufgaben mit Lösungen bieten dem Leser die Möglichkeit, seinen Wissensstand zu überprüfen und zu vertiefen.
 Der Inhalt<ul><li>Grundlagen der Kostenrechnung</li><li>Bereiche der Kostenrechnung: Kostenartenrechnung, Kostenstellenrechnung, Kostenträgerrechnung</li><li>Systeme der Kostenrechnung</li><li>Methoden des Kostenmanagements</li></ul>Der AutorProf. Dr. Uwe Götze
 lehrt Betriebswirtschaftslehre, insbesondere&nbsp;Unternehmensrechnung und Controlling, an der Technischen Universität Chemnitz.

Kostenrechnung und Kostenmanagement

Many existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during the preparation of financial information. This book uses a holistic approach in examining behavioural accounting and bridges this gap.The book begins by introducing the current knowledge in the emerging area of behavioural accounting and also covers the entire spectrum from the preparation of financial information, auditing, and ultimately, to the interpretation and application of financial information of external users. The comprehensive overview of human elements in accounting makes this book an invaluable resource.

Behavioural Accounting

Landmark Cases

Part of the iconic Landmark Cases series, this book brings the most significant cases in charity law together for the first time. More than four hundred years have passed since the Statute of Charitable Uses of 1601, whose Preamble set out a list of charitable purposes which has formed the basis of the modern legal definition of charity. This book explores the substantial body of judge-made rules and principles developed since then, highlighting a carefully curated selection of the landmark cases which have shaped charity law. Each chapter analyses one or more judicial decisions, setting them in their historical context, explaining their contemporary importance, and considering their future relevance. The selected cases cover a broad range of topics. Some go to the heart of what it means to be a charity, elucidating charity's legal definition and public benefit requirement. Others demonstrate how charity law has been shaped by its interaction with other bodies of law, including trust law, company law and equality law, and by emerging tensions between trustees' overriding duty to further the charity's purposes and broader moral obligations or ethical considerations. The book has a core focus on English precedents, but the cases are touchstones in many jurisdictions. Our contributors therefore include scholars, judges and practitioners from Australia, Canada, New Zealand and Singapore, as well as from the UK. The result is a book that sheds new light on the application and development of charity law's defining rules and principles across the common law world.

Landmark Cases in Charity Law

In a movement-defining book, the "godmother of the current moment of dissatisfaction with establishment politics" (The New York Times) tells the story of the rising anti-monopoly movement and charts a course to a democratic futureIn a short, sharp political book, The Nation magazine's "Anti-Monopolist" columnist and "a prophet of the resurgent left" (Franklin Foer) explains the battle between the forces of oligarchy and the rise of the new anti-monopoly movement. Using the stories of modern anti-monopoly heroes including Federal Trade Commission Chair Lina Khan; grocer Anthony Pena, who turned his frustrations with big box stores into a new grocers movement; and Doha Mekki, a Sudanese immigrant who developed the first successful criminal wage-fixing case for the Department of Justice; Teachout explains how anti-monopoly cuts across traditional political lines and gives real teeth to economic populism. Teachout, a scholar of the law of democracy and a politician whose run for governor of New York State shocked the political establishment, argues that monopoly is the architecture of private tyranny, and that breaking corporate power is essential to building a new democracy. From AI to agriculture, healthcare to energy, Americans understand that corporate concentration doesn't just cause inequality; it organizes power. Anti-Monopoly gives that feeling a name, a history, and a way forward. After a spate of books out of the Abundance movement arguing that we need to remove local democracy and focus on efficiency at scale, this book provides a sharp counterpoint.

A Citizen’s Guide

Anti-Monopoly

Contemporary Studies in Corporate Law

Many attempts have been made to reduce the harms caused by business and to make companies become socially responsible. This book approaches the subject from a new perspective arguing that reflexive law offers the best means to align the interests of large companies with those of society and that recent developments in European company law fit a reflexive model. A reflexive company law, rather than trying to directly regulate companies, aims to affect internal decision-making processes to make companies responsive to outside interests and prevent them from operating as closed systems singularly focused on shareholder value. In this vein, the EU has recently imposed new obligations on companies to develop corporate sustainability reporting and due diligence processes as part of its objective to create a climate-neutral and sustainable economy. This book presents an argument for how the 'societal company' - a company that has an internal culture of transnational responsibility to do no harm but that retains the autonomy necessary to be economically productive - can be established through reflexive law. The book will appeal to researchers, policy makers and lawyers interested in corporate sustainability, regulatory theory, company law and EU law.

Sustainability, Shareholder Value, and European Company Law

The Societal Company

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