<div class="raw-html-embed"> <a href="https://staempflirecht.ch/schweizerische-zivilprozessordnung-art-1352-zpo-sowie-art-400408-zpo/ean-9783727222108">
 Jetzt bestellen
</a>
: Schweizerische Zivilprozessordnung (Art. 1–352 ZPO sowie Art. 400–408 ZPO)</div>

Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Datenschutz

Protection des données

Impressum

Mentions légales

Zahlung und Lieferung

Paiement et livraison

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Publikationen

Publications

Literatur

Onlinemodule LEXIA

Modules en ligne LEXIA

Bücher

Livres

Buchreihen

Collections

Datenbanken

recht.ch

Studienliteratur

Littérature pour les études

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Autorenstimmen

Témoignages

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Vision und Mission

Vision et mission

Unser Magazin

Notre magazine

Unternehmenskultur

Culture d'entreprise

Partner

Partenaires

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Unsere Funktionen

Nos fonctions

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Economics and Finance (R0)

Anatol Melega

Geopolitical Risks in Financial Reporting and Transfer Pricing

&lt;p&gt;Internationalisation of Companies - From Geopolitics to Geo-accounting.- Opportunities to Attract Foreign Direct Investments by Leveraging Financial Accounting Information.- Financial Reporting Framework in Emerging Economies – BRICS.- Accounting and Tax Policies Applied to Transfer Pricing in BRICS Economies.&lt;/p&gt;


New York Times Bestseller *Shortlisted for the Financial Times and Schroders Business Book of the Year* From an indispensable voice on China comes a riveting, first-hand account of China's seismic progress For close to a decade, Dan Wang has been observing China's tumultuous and astounding growth. The state has constructed towering bridges, gleaming railways and sprawling factories to improve economic outcomes in record time. But rapid change has also sent ripples of pain throughout society. China has grown so quickly in part by beating America at its own game: capitalism and harnessing the restless energy of a vast population. Here Wang blends political and economic analysis with reportage into a provocative new framework for understanding China - one that helps us see America more clearly, too. Whereas China is an engineering state, relentlessly building big, the United States has transformed into a lawyerly society, stalling every attempt to make change, both good and bad. As relations between the US and China are tense and uncertain and the potential for dreadful conflict looms, Wang offers an inventive new way of thinking about the two superpowers. Breakneck reveals that each country points towards a better path for the other. How much better the world would be, he argues, if Americans could live in a society not only governed by lawyers, and Chinese citizens could live with a state that values their individual liberties.

China's Quest to Engineer the Future

Breakneck

Haufe Fachbuch

Das Standardwerk bereits in der 24. Auflage

Haufe IFRS-Kommentar 24. Auflage

Kodex des Internationalen Rechts

KODEX Nachhaltigkeitsberichterstattung – ESRS 2025

1. Auflage, Stand 1.4.2025

Mit der App zum Gesetz



Alles Wesentliche in einem Band!

Durch die neuen Vorgaben der europäischen Nachhaltigkeitsberichterstattung werden Unternehmen zu Nachhaltigkeit und Transparenz verpflichtet. Doch die Vielzahl der zu berücksichtigenden Standards und Anforderungen macht es aktuell enorm schwierig, auf dem Laufenden zu bleiben.

Der neue KODEX Nachhaltigkeitsberichterstattung – ESRS umfasst alle Standards und Vorgaben, die für Unternehmen und deren Berichterstattung nun unmittelbar relevant werden. Von den European Sustainability Reporting Standards ESRS über die TaxonomieVO, die IFRS-Sustainability Standards und Implementation Guidances der EFRAG bis zu den Fachlichen Empfehlungen der Kammer (KSW) finden Sie alles Wesentliche in einem Band.

 
ktuell:

European Sustainability Reporting Standards – ESRS

Weiters insbesondere mit der/den

<ul>
 <li>Taxonomieverordnung (VO (EU) 2020/852)</li>
 <li>IFRS-Sustainability Standards IFRS S1 und IFRS S2 im Volltext</li>
 <li>EFRAG-Implementation Guidances im Volltext</li>
 <li>Fachlichen Hinweisen der KSW</li>
</ul>

KODEX Nachhaltigkeitsberichterstattung - ESRS

SpringerBriefs in Economics

This book introduces SAGE—the Sentiment-Augmented General Equilibrium framework—as a unified theory of choice, finance, and growth that integrates human sentiment into the core of economic modeling. Departing from fragmented traditions across intertemporal choice theory, asset pricing, and growth models, SAGE develops a utility-based structure in which all assets—money, bonds, capital—deliver utility contingent on liquidity,&nbsp;price volatility, and sentiment-driven expectations. Agents form rational yet sentiment-sensitive expectations. Central to the model is the dynamic interaction between reason and sentiment: expectations evolve not only from knowledge and information but also from psychological states, market moods, and narrative feedback loops. The reverse holds as well, since agents’ expectations about the future shape their current sentiment. SAGE thus explains how sentiment and reason affect the utility agents derive from the full range of resources available to them and shifts in their portfolio choices reshape macroeconomic outcomes even in the absence of structural shocks. The model reproduces observed anomalies—persistent stagnation, excess volatility, asset mispricing—as rational equilibria under uncertainty and belief asymmetry. By embedding financial frictions, market depth, and institutional trust into the utility calculus, SAGE also links macroeconomic dynamics to the quality of financial intermediation. The result is a flexible, tractable, and psychologically grounded framework that offers new directions for empirical research, policy analysis, and the scientific unification of economics.

This book introduces SAGE—the Sentiment-Augmented General Equilibrium framework—as a unified theory of choice, finance, and growth that integrates human sentiment into the core of economic modeling. Departing from fragmented traditions across intertemporal choice theory, asset pricing, and growth models, SAGE develops a utility-based structure in which all assets—money, bonds, capital—deliver utility contingent on liquidity, price volatility, and sentiment-driven expectations. Agents form rational yet sentiment-sensitive expectations. Central to the model is the dynamic interaction between reason and sentiment: expectations evolve not only from knowledge and information but also from psychological states, market moods, and narrative feedback loops. The reverse holds as well, since agents’ expectations about the future shape their current sentiment. SAGE thus explains how sentiment and reason affect the utility agents derive from the full range of resources available to them and shifts in their portfolio choices reshape macroeconomic outcomes even in the absence of structural shocks. The model reproduces observed anomalies—persistent stagnation, excess volatility, asset mispricing—as rational equilibria under uncertainty and belief asymmetry. By embedding financial frictions, market depth, and institutional trust into the utility calculus, SAGE also links macroeconomic dynamics to the quality of financial intermediation. The result is a flexible, tractable, and psychologically grounded framework that offers new directions for empirical research, policy analysis, and the scientific unification of economics.
 "Bossone's book offers a welcome departure from New Keynesian orthodoxy by developing a unified framework where sentiment and reason jointly shape economic expectations and outcomes.”
 
 Prof. Roger Farmer, Emeritus Distinguished Professor of Economics at The University of California, Los Angeles

A Unified Theory of Choice, Finance, and Growth

Bringing Sentiment into Economic Reason

Das vorliegende Buch beschreibt die Entwicklung der genossenschaftlichen Wesensmerkmale und ihre Bedeutung für die Wirtschafts- und Rechtsform der Genossenschaft. Durch den Förderzweck verfolgen Genossenschaften das Ziel einer ganzheitlichen Bedürfnisbefriedigung ihrer Mitglieder und entfalten vielfach positive wirtschaftliche, soziale und ökologische Effekte innerhalb ihres regionalen Umfelds. Anhand der gesetzlichen Vorschriften zur Unternehmensberichterstattung von Genossenschaften kann wiederum die Form und das Ausmaß der Erfüllung des Förderzwecks nur eingeschränkt ermittelt und dargestellt werden.
 
 Auf Grundlage der mehrdimensionalen Beziehung einer Genossenschaft zu ihren Mitgliedern und den Veränderungen der genossenschaftlichen Wesensmerkmale wird der Förderzweck anhand eines ganzheitlicheren Erfolgs- und Wertmaßstabs operationalisiert. Darauf aufbauend wird ein Konzept zur genossenschaftsspezifischen Unternehmensberichterstattung ausgearbeitet, das auf Grundlage der Anforderungen an eine stakeholderbezogene Berichterstattung ein Konzept für eine ganzheitlichere Darstellung der holistischen Wertschaffung von Genossenschaften liefert.
 
 Der Autor&nbsp;
 Stefan Gruber
 promovierte bei Prof.&nbsp;Dr.&nbsp;Axel&nbsp;Haller am Lehrstuhl für Financial Accounting and Auditing an der Universität Regensburg. Seine Forschungsschwerpunkte liegen im Bereich der genossenschaftlichen Wesensmerkmale, erweiterten Unternehmensberichterstattung und Corporate&nbsp;Governance.

Das vorliegende Buch beschreibt die Entwicklung der genossenschaftlichen Wesensmerkmale und ihre Bedeutung für die Wirtschafts- und Rechtsform der Genossenschaft. Durch den Förderzweck verfolgen Genossenschaften das Ziel einer ganzheitlichen Bedürfnisbefriedigung ihrer Mitglieder und entfalten vielfach positive wirtschaftliche, soziale und ökologische Effekte innerhalb ihres regionalen Umfelds. Anhand der gesetzlichen Vorschriften zur Unternehmensberichterstattung von Genossenschaften kann wiederum die Form und das Ausmaß der Erfüllung des Förderzwecks nur eingeschränkt ermittelt und dargestellt werden.
 
 Auf Grundlage der mehrdimensionalen Beziehung einer Genossenschaft zu ihren Mitgliedern und den Veränderungen der genossenschaftlichen Wesensmerkmale wird der Förderzweck anhand eines ganzheitlicheren Erfolgs- und Wertmaßstabs operationalisiert. Darauf aufbauend wird ein Konzept zur genossenschaftsspezifischen Unternehmensberichterstattung ausgearbeitet, das auf Grundlage der Anforderungen an eine stakeholderbezogene Berichterstattung ein Konzept für eine ganzheitlichere Darstellung der holistischen Wertschaffung von Genossenschaften liefert.

Einfluss des Wandels der genossenschaftlichen Wesensmerkmale auf die Unternehmensberichterstattung von Genossenschaften

Palgrave Studies in Impact Finance

This Open Access book explores the evolving landscape of non-financial reporting and ESG (Environmental, Social, and Governance) performance, with a specific focus on small and medium-sized enterprises (SMEs) and micro-enterprises. Drawing on European regulatory frameworks, stakeholder theory, and empirical case studies, the book examines how SMEs navigate sustainability demands in a context traditionally dominated by large corporations and global standards.The book addresses the historical evolution of CSR, the challenges of ESG integration for investors, and the methodological development of a composite ESG indicator tailored to SMEs. It introduces innovative tools such as the Mazziotta–Pareto Index and participatory accounting frameworks like CARE and SEMA, offering practical insights into ESG measurement and reporting. Through comparative case studies and analysis, it bridges the gap between ESG theory and SME realities, contributing to both academic research and professional practice.Ideal for scholars in economics, finance, and sustainability, as well as practitioners and policymakers, this book advances the conversation on responsible innovation, regional development, and the future of ESG in the SME sector.

This Open Access book explores the evolving landscape of non-financial reporting and ESG (Environmental, Social, and Governance) performance, with a specific focus on small and medium-sized enterprises (SMEs) and micro-enterprises. Drawing on European regulatory frameworks, stakeholder theory, and empirical case studies, the book examines how SMEs navigate sustainability demands in a context traditionally dominated by large corporations and global standards.The book addresses the historical evolution of CSR, the challenges of ESG integration for investors, and the methodological development of a composite ESG indicator tailored to SMEs. It introduces innovative tools such as the Mazziotta–Pareto Index and participatory accounting frameworks like CARE and SEMA, offering practical insights into ESG measurement and reporting. Through comparative case studies and analysis, it bridges the gap between ESG theory and SME realities, contributing to both academic research and professional practice.Ideal for scholars in economics, finance, and sustainability, as well as practitioners and policymakers, this book advances the conversation on responsible innovation, regional development, and the future of ESG in the SME sector.Sandra Kendo
 is an Associate Professor of Monetary and Banking Economics at the Université Catholique de Lille, where she teaches macroeconomics, finance, and financial mathematics. She holds a PhD in Economics from the Université de Lorraine and is a research affiliate of CEREFIGE and a member of the LITL (Laboratoire Interdisciplinaire des Transitions de Lille). Her research focuses on financial stability, systemic risk, banking competition, and ESG integration in financial institutions.

Standards, Challenges, and Impact for the SME of Tomorrow

Non-Financial Reporting and ESG Performance

This book provides essential insights into national income accounting, balance of payments, foreign exchange markets, money supply and demand, and monetary policy principles.Econometrician Edward E. Ghartey begins the book by covering national income accounting and balance of payments. Chapters take readers through the foreign-exchange market and rational expectations, covering functions of money, monetary aggregates, and the determinants of money supply and demand. The text delves into the microeconomic foundations of money demand in developing countries, including an applied study using real data. It addresses the limitations of traditional IS-LM models and introduces a new aggregate demand curve using the Taylor principle. The book further explores the Phillips curve, and Okun’s law to derive aggregate supply curve; and the effects of monetary policy in open economies.Readers will gain a thorough understanding of complex economic concepts and models, including the development of new theoretical frameworks. The book provides practical examples and data analysis, making it a valuable resource for students and professionals seeking to deepen their knowledge of macroeconomics and monetary policy. It also includes discussions on exchange rate regimes, monetary policy interventions, and the role of central banks, offering insights into both theoretical and applied aspects of economics.Edward E. Ghartey
 &nbsp;is Professor Emeritus at The University of West Indies, Mona. His research is focused on macroeconomic issues, including economic policy, exchange rates, inflation, fiscal deficit, and stabilization problems in developing countries.

This book provides essential insights into national income accounting, balance of payments, foreign exchange markets, money supply and demand, and monetary policy principles.Econometrician Edward E. Ghartey begins the book by covering national income accounting and balance of payments. Chapters take readers through the foreign-exchange market and rational expectations, covering functions of money, monetary aggregates, and the determinants of money supply and demand. The text delves into the microeconomic foundations of money demand in developing countries, including an applied study using real data. It addresses the limitations of traditional IS-LM models and introduces a new aggregate demand curve using the Taylor principle. The book further explores the Phillips curve, and Okun’s law to derive aggregate supply curve; and the effects of monetary policy in open economies.Readers will gain a thorough understanding of complex economic concepts and models, including the development of new theoretical frameworks. The book provides practical examples and data analysis, making it a valuable resource for students and professionals seeking to deepen their knowledge of macroeconomics and monetary policy. It also includes discussions on exchange rate regimes, monetary policy interventions, and the role of central banks, offering insights into both theoretical and applied aspects of economics.

Exploring Developing Economies

International Macroeconomics and Finance

Sustainable Finance

How Big Data, AI, Green Transition and Sustainable Finance Transform the World

The New Geopolitics of Sustainability

The Story of the Global Economy in One Ship

Empty Vessel

Lecture Notes in Operations Research

This book presents the best papers from the 6th International Conference on Mathematical Research for Blockchain Economy (MARBLE) 2025, held in Athens, Greece. While most blockchain conferences and forums are dedicated to business applications, product development or Initial Coin Offering (ICO) launches, this conference focused on the mathematics behind blockchain to bridge the gap between practice and theory.Blockchain technology has been considered as the most fundamental and revolutionizing invention since the Internet. Every year, thousands of blockchain projects are launched and circulated in the market, and there is a tremendous wealth of blockchain applications, from finance to healthcare, education, media, logistics, and more. However, due to theoretical and technical barriers, most of these applications are impractical for use in a real-world business context. The papers in this book reveal the challenges and limitations, such as scalability, latency, privacy, and security and showcase solutions and developments to overcome them.

6th International Conference MARBLE 2025, Athens, Greece

Mathematical Research for Blockchain Economy

Contributions to Finance and Accounting

Chapter 1. Expertise in fund management (Fredrik Nilsson).- Chapter 2. Performance and fund managers’ expertise (Martin Abrahamson).- Chapter 3. Searching for expert fund managers (Martin Abrahamson).- Chapter 4. Judgments and decisions by expert fund managers (Martin Abrahamson).- Chapter 5. Individual foresight and fund management expertise (Melissa Innes).- Chapter 6. Artificial intelligence in discretionary fund management (Haojun Hu).- Chapter 7. Integrating ESG information in active fund management (Katarzyna Cieslak).- Chapter 8. Analysing fund managers’ accountability (Frank Hartmann).- Chapter 9. Does expertise matter? Concluding reflections (Fredrik Nilsson).

This book offers novel insights into how expert fund managers—those who demonstrate superior performance over the long term—make their judgments and decisions. It is often claimed that actively managed funds create value for investors by making more informed decisions. The general idea is that experts make judgments and decisions that will outperform passively managed funds, i.e., the market. Although such claims seem reasonable, many actively managed funds do not consistently beat the market. Additionally, it is argued that the fees charged by actively managed funds are too high relative to the value they provide. However, some assert that certain fund managers do outperform the market in the long term. Regardless of the position one takes, there is a clear need to critically examine and discuss the concept of fund management expertise.The book also explores how recent and significant societal developments, such as sustainability, artificial intelligence, and multiple accountabilities, are shaping the nature of expertise today and how it might evolve in the future. The book draws on both earlier research on expertise and recent publications related to business and accounting, as well as insights from new empirical studies. It appeals to both scholars and professionals in finance wanting to learn about capital markets and fund management.

Exploring Fund Management Expertise

Riordan and Zhang share the skills, techniques, and mindsets used by diplomats and foreign ministries, and adapt them to the needs of executives and MNCs. Their guide employs real-life case studies in understanding the international business environment, and: <ul> <li>Examines the shift to multipolarity and the rise of Permacrisis and Policrisis </li> </ul><ul> <li>Highlights the long-term approach of diplomatic strategy and how it may be applied to business </li> </ul><ul> <li>Provides a framework for companies to understand geopolitical risks </li> </ul><ul> <li>Offers techniques to build resilience via network building and coalitions </li> </ul>Engaging with topics such as cybersecurity, the re-shoring/friend-shoring phenomenon, and the evolution of technology companies as geopolitical actors, the authors demonstrate how the diplomat's perspective offers insights to companies looking to navigate the increasingly complex geopolitical environments of international trade. With an emphasis on practical guidance, this book would interest business executives and strategy planners, as well as diplomats and government officials.

A Business Executive’s Guide to an Uncertain World

Business Diplomacy

Geopolitical Risks in Financial Reporting and Transfer Pricing

Weitere Titel zum Thema