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Erdem O: The Socioeconomic Impact of
Pandemics

The Socioeconomic Impact of Pandemics

How COVID-19 Reshaped the World

Mehr als 30 Jahre lang wurde Leasing durch den Standard IAS 17 geregelt. IAS 17 unterschied dabei vor allem nach Operating-Leasing und Finanzierungsleasing. Dabei wurde beim Leasingnehmer ein Operating-Leasing bilanzneutral, das heißt ohne Auswirkungen auf die Bilanz dargestellt. Über verschiedene Gestaltungsmöglichkeiten ergab sich damit für den Bilanzierenden durchaus die Möglichkeit, Leasing-Verhältnisse so zu gestalten, dass sie nicht in die Bilanz aufgenommen werden mussten. Als Reaktion auf die Kritik an diesen Gestaltungsmöglichkeiten hat der IASB bereits im Jahr 2006 eine Reform der Leasingbilanzierung angestoßen. Das Ergebnis ist der 2016 veröffentlichte IFRS 16. Dieser Standard unterscheidet nicht mehr zwischen Operating-Leasing und Finanzierungsleasing. Stattdessen wird für alle Leasingverhältnisse ein Nutzungsrecht und eine entsprechende Verbindlichkeit erfasst. IFRS 16 ist verpflichtend auf Jahresabschlüsse für Geschäftsjahre anzuwenden, die nach 31.12.2018 beginnen. Die Reform der Leasingbilanzierung wird eine erhebliche Herausforderung für nach IFRS bilanzierende Unternehmen darstellen. Dieses Buch bereitet die Bilanzierenden auf die anstehende Standardänderung optimal vor und bietet sichere Unterstützung bei der Umsetzung der neuen Normen. Hierfür werden die bilanzrechtlichen Rahmenbedingungen anhand von Abbildungen, Übersichten und Beispielen veranschaulicht und konkrete Handlungsempfehlungen gegeben, die dem Bilanzersteller helfen, die zum Teil komplexen Regelungen im Einzelfall in der Praxis umzusetzen. Besonderes Augenmerk wird aber auch auf ausgewählte Spezialthemen (zum Beispiel Sale-and-lease-back-Transaktionen, Subleases, et cetera) und Schnittstellenthemen gelegt. Ein Herzstück des Buches ist die Ableitung und Darstellung eines Konzepts für die Aufbau- und Ablauforganisation eines Prozesses zur Erfassung von Leasingverträgen nach dem neuen IFRS. Hierbei stehen für den Bilanzierungserfolg zentrale Themen wie die Organisation der Datengewinnung und die Analyse des Vertragsportfolios im Vordergrund. Unterstützende Checklisten erhöhen die Praxistauglichkeit noch zusätzlich.

Praxishandbuch für die Umsetzung und Anwendung

Leasingbilanzierung nach IFRS

1948 ergreifen während gewaltsamer Auseinandersetzungen in Haifa Tausende Palästinenser die Flucht. Ein Ehepaar wird durch unglückliche Umstände von ihrem fünf Monate alten Sohn getrennt. Sie versuchen erfolglos, zu ihrem Haus und dem Kind zurückzukehren, und bald wird die Grenze zum neu ausgerufenen Staat Israel geschlossen. Erst zwanzig Jahre später betreten sie Haifa wieder. Ihr Sohn Chaled lebt noch in ihrem Haus, doch er trägt eine israelische Uniform und heißt Dov. Er wurde von jüdischen Einwanderern adoptiert. Eine Rückkehr zu seinen leiblichen Eltern lehnt er ab, da er sich seinen Adoptiveltern und Israel mehr verpflichtet fühlt als Blutsbanden. 
Ghassan Kanafani wirft existentielle Fragen auf: Hat die Abstammung oder die Erziehung größere Bedeutung? Was bedeutet Heimat? Ähnlich wie in Brechts "Kaukasischem Kreidekreis" geht es darum, wem das Kind gehört. Und nicht zuletzt zeigt er beide Seiten als Betrogene und Opfer der israelischen und der internationalen Politik.

Roman aus Palästina

Rückkehr nach Haifa

Managing Aviation Operations

This book offers a comprehensive and management-oriented analysis of sustainability in the aviation industry. It examines aviation's crucial role in global mobility and economic development whilst also critically addressing its environmental, social and regulatory challenges. Readers will benefit by gaining a realistic, analytically sound framework for evaluating sustainability strategies in aviation. The book supports informed decision-making, helps to anticipate regulatory and market developments, and enables readers to better balance economic performance with environmental responsibility and social acceptance in a highly complex and globally interconnected industry.By adopting a holistic ESG perspective, the book integrates environmental impacts such as climate change and noise, social issues including equity, accessibility and labour conditions, and governance aspects like regulation, reporting and stakeholder accountability. Rather than presenting simplified solutions, it highlights trade-offs, uncertainties and long-term path dependencies that shape strategic decision-making in aviation. The structured approach combines conceptual foundations with industry-specific insights, covering regulation, technology, sustainability reporting and strategic management practices.The book is relevant for all managers in the aviation industry, whether they work for airlines, airports, air traffic control organisations, regulatory authorities or political decision-makers. It is particularly important for environmental managers throughout the aviation industry, but also for managers at a senior level, as sustainability is becoming a strategic issue of growing importance. In addition, the book is valuable for students in aviation management programmes as well as for students in related fields such as aeronautical engineering and tourism management.

Management, Technologies and Accountability

Aviation and Sustainability

For far too long, emerging markets and developing countries have played a subservient role in the global economy.This book builds a compelling case that a new settlement is needed, that rebalances power, well beyond existing arrangements such as the G20, and creates a shared vision to build economic growth and prosperity. The alternative is a world which lurches from crisis to conflict, jeopardising peace and prosperity. The very phrase "emerging markets" connotes that some countries are still developing and cannot compete with mostly Western global economic heavyweights. But the rise of China and India has not been isolated phenomena, with many other emerged countries also becoming confident about their place in the world: these are emerged markets, not the Global South or the Third World. Although these emerged countries now dominate global trade and investment and are the biggest champions of globalisation, their dramatic increase in economic weight has not led to a commensurate increase in clout and influence on the world stage, due to fundamentally unchanged World War II¿ra structures and apparatus.Written by a global economics insider who has been in the room in multilateral, national, and private sector organisations, this book argues that the developed and emerged worlds should be positioned as equal economic partners, requiring dramatic adjustments in perceptions and power on the part of the developed world. Though clear¿yed about the ills that continue to exist in the emerged world, Vasuki Shastry explains why rich countries should be willing and open to learn from their success stories. He presents a reimagined narrative for the global economy, with more collaboration, less finger¿ointing, and a confluence of equals in managing profound economic risks and opportunities, now and in the future. Leaders in business, NGOs, and government, as well as students of business and international relations, will appreciate this thoughtful examination of what could happen if emerged and developed markets worked as equal partners for the common good.

The Global Economy's Better Half

Emerged Markets

Ethnic and Indigenous Business Studies

Experiential Perspectives from the 'Social Business Creation' Initiative at HEC Montréal, Canada

Market Solutions for Social Change

Discover the unspoken rules for career success with this definitive guide to getting hired and getting ahead in any industry, from the creator of the viral Problematic Career Cheat Codes trend. If you've ever felt like the rules of getting ahead at work were written for someone else, or like you're constantly working twice as hard for half the recognition, this is the book for you. &nbsp; Whether you're focusing on negotiating your first salary or just trying to stay sane between the hours of 9 and 5, Courtney Johnson pulls back the curtain on what the A players already know: it's not about working harder, it's about working smarter. With her signature, no-BS delivery and years of experience climbing the corporate ladder, Johnson delivers the blueprint for modern-day career success you didn't know you need. You'll discover how to: <ul><li>approach the job search so that hiring managers come looking for you;&nbsp;</li><li>conduct an interview that will have them asking when you can start;</li><li>navigate office politics without losing yourself;&nbsp;</li><li>represent your work so that your contributions get the recognition they deserve;</li><li>make the modern workplace work for you, from optimizing work-from-home setups to CV-ifying hobbies;</li><li>and more.&nbsp;&nbsp;</li></ul> Career success shouldn't be reserved for a select few. With the tips and strategies in Career Cheat Codes, anyone can rewrite the rules and claim their seat at the table. It's time to stop waiting for opportunities and start creating them instead.

The Unspoken, Unconventional, and Unfiltered Rules of Career Success

Career Cheat Codes

Contributions to Economics

The new macroeconomics is about distributions and flows, rather than points and intersections. Market frictions imply that the search for trading partners is time consuming and costly. Consequently, market participants flow between economic states, and trades occur at dispersed prices. This generates motives for continued search for better market opportunities, and for bargaining between potential trading partners. This volume takes the empirical analysis of markets with frictions to a new level by using unique merged registers from Denmark on firm accounting data, individual employee data, and international trade data to estimate empirically the relevant flow rates, dispersions, and relations among key variables of interest, including productivity, firm size, wages, exports, growth, and unemployment. The results serve to inform researchers and policy makers about the functioning of markets, justify the interpretation of dispersion and flows as equilibrium outcomes, and provide an understanding of cycles, adjustment, and potentials for public policy.

Evidence from Danish Matched Employer-Employee Data

Firm Heterogeneity, Labor Markets and International Trade

This edited volume demonstrates the intellectual power of Marxist thought. From the vantagepoint of multiple fields and disciplines, the authors compare Marxist and non-Marxist approaches regarding a wide range of issues and articulate how being informed by a Marxist approach can produce a unique, essential and comprehensive analysis of pressing political, social, economic and ecological issues. The series of volumes of which this is the first suggests that Marxism is an important step in the development of human knowledge overall and encourages non-Marxists to view Marxism as a contribution that needs to be engaged.

Volume 1

The Power of Marxist Thought

World Scientific Series in Global Health Economics and Public Policy

Social Capital and Health builds on the existing literature in establishing the effect of social capital on health. With contributions from scholars in the field, this book covers different aspects of social capital, including ethnicity, gender and religion, and how these impact on an individual's well-being. The book also takes on an international lens by examining the phenomenon in different parts of the world. Given the changing human interaction patterns amid the Fourth Industrial Revolution, this timely publication captures the evolving term of 'social capital' and its nuances.

Social Capital And Health

Karl Brunner Distinguished Lecture Series

Lessons from Sun Tzu for Central Banks

The Art of Monetary Policy

The Henry L. Stimson Lectures

A National Bestseller&nbsp;•&nbsp;Recommended by Financial Times as “What to Read in 2025” &nbsp; “The central argument of Our Dollar, Your Problem—that the greenback’s pre-eminence was never guaranteed and might plausibly be overturned—could hardly be more timely.”—The Economist &nbsp; A leading economist explores the global rise of the U.S. dollar and shows why its future stability is far from assured &nbsp; Our Dollar, Your Problem argues that America’s currency might not have reached today’s lofty pinnacle without a certain amount of good luck. Drawing in part on his own experiences, including with policymakers and world leaders, Kenneth Rogoff animates the remarkable postwar run of the dollar—how it beat out the Japanese yen, the Soviet ruble, and the euro—and the challenges it faces today from crypto and the Chinese yuan, the end of reliably low inflation and interest rates, political instability, and the fracturing of the dollar bloc. Americans cannot take for granted that the Pax Dollar era will last indefinitely, not only because many countries are deeply frustrated with the system, but also because overconfidence and arrogance can lead to unforced errors. Rogoff shows how America’s outsized power and exorbitant privilege can spur financial instability—not just abroad but also at home.

An Insider's View of Seven Turbulent Decades of Global Finance, and the Road Ahead

Our Dollar, Your Problem

The Socioeconomic Impact of Pandemics

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