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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;


...by any standard, a remarkable magnum opus ... No serious lawyer, accountant or corporate entrepreneur can do without this work. The 2014 Act and this volume, taken together, are the corner-stone and keystone respectively of the bridge to understanding the corporate law of this State. Michael McDowell, The Sunday Business Post The most comprehensive commentary on Irish company law and the recognised authority in this jurisdiction, Law of Companies is an unparalleled statement of the law applicable to the formation, administration and management of companies. This new edition: - reviews the amending legislation enacted since 2015; - completely reviews the law relating to one of the most fundamental principles of company law, lifting the veil, - expands and improves the chapters on the law on corporate criminal liability and the criminal liability of directors, - redevelops the chapter on directors' fiduciary and other duties by reference to both Irish and UK developments, - provides coverage of the significant changes to company general meetings introduced following Covid, - analyses the new rescue process for small and micro companies that was introduced in 2021, and &gt; Fully updated to take account of the hundreds of judgments from the Irish and UK courts delivered since the previous edition, as well as the new statutory provisions, the fifth edition of The Law of Companies is a 'must have' for all practitioners and students of Irish company law. This title is included in Bloomsbury Professional's Irish Company and Commercial Law online service.

The Law of Companies

Corporatism and Neoliberalism in a Global Era

The World Economic Forum and COVID-19

**SHORTLISTED FOR THE ORWELL PRIZE 2024** **A BEST BOOK OF 2024 BY THE NEW YORKER** From the Pulitzer Prize winner and bestselling author of Ghost Wars, the inside story of America's long and ruinous relationship with Saddam Hussein The Achilles Trap masterfully untangles the people, ploys of power and geopolitics that led to America's disastrous war with Iraq and, for the first time, details America's fundamental miscalculations during its ruinous, decades-long relationship with Saddam Hussein. Beginning with Saddam's rise to power in 1979 and the birth of Iraq's secret nuclear weapons programme, Steve Coll traces Saddam's motives through understanding his inner circle. He brings to life the diplomats, scientists, family members and generals who had no choice but to defer to their leader - a leader directly responsible for the deaths of hundreds of thousands of Iraqis, as well as the torture or imprisonment of many more. This was a man whose reasoning was impossible to reduce to a simple explanation, and the CIA and successive presidential administrations failed to grasp critical nuances in his paranoia, resentments and inconsistencies - even when the stakes were incredibly high. Using unpublished and underreported sources, interviews with surviving participants, and Saddam's own transcripts and audio files, The Achilles Trap is a remarkable picture of a dictator who was convinced the world was out to get him and acted accordingly. A work of great historical significance, it is the definitive account of how corruptions of power, lies of diplomacy and vanity - on both sides - led to avoidable errors of statecraft: ones that would enact immeasurable human suffering and forever change our political landscape.

Saddam Hussein, the United States and the Middle East, 1979-2003

The Achilles Trap

Studies in National Governance and Emerging Technologies

This book examines how artificial intelligence systems and their applications in security and defence are entangled with governance and policy processes in the EU. Combining concepts and insights from (critical) security studies and science and technology studies, it argues that behind the various AI-related policy initiatives in the EU are particular narratives on security and defence based on European fears of technological innovation and strategic gaps. In this respect, the book casts light on how such beliefs have become increasingly instrumentalized in the European governance dynamics, and subsequently embedded in successive policy initiatives and security and defence research programmes. It challenges conventional understandings of AI technologies as mere security and defence-enabling instruments, by providing a conceptually driven analysis of how certain visions of AI help govern and control one of the most dynamic emergent socio-technical fields. The book will appeal to all those interested in artificial intelligence, security studies, technology and European governance.&nbsp;
 
 Raluca Csernatoni is a Research Fellow at Carnegie Europe, where she works on the nexus between European defence and emerging technologies. She is also Guest Professor at the Centre for Security, Diplomacy and Strategy (CSDS), Vrije Universiteit Brussel, Belgium, and Visiting Faculty in the Department of International Relations, Central European University, Austria.

This book examines how artificial intelligence systems and their applications in security and defence are entangled with governance and policy processes in the EU. Combining concepts and insights from (critical) security studies and science and technology studies, it argues that behind the various AI-related policy initiatives in the EU are particular narratives on security and defence based on European fears of technological innovation and strategic gaps. In this respect, the book casts light on how such beliefs have become increasingly instrumentalized in the European governance dynamics, and subsequently embedded in successive policy initiatives and security and defence research programmes. It challenges conventional understandings of AI technologies as mere security and defence-enabling instruments, by providing a conceptually driven analysis of how certain visions of AI help govern and control one of the most dynamic emergent socio-technical fields. The book will appeal to all those interested in artificial intelligence, security studies, technology and European governance.&nbsp;

Artificial Security and the Politics of Hype in the EU

Economic Security in European Law and Policy

This book is intended to open up the new Springer book series on Economic Security in European Law and Policy. It collects contributions that resulted from the first two conferences on economic security and market regulation organized by the editors. Like the conferences themselves, this volume offers an interdisciplinary analysis of different aspects around economic security policy in Europe. The authorship is diverse, ranging from academics to practitioners and also political representatives. By this, the volume offers wide ranging views. The contributions consist of academic articles as well as shorter essays, making the volume accessible not only to academics but also to a wider readership.

Strengthening EU Economic Security

ORWELL PRIZE FOR POLITICAL WRITING FINALIST 2026LONGLISTED FOR THE 2026 MOORE PRIZE FOR HUMAN RIGHTS WRITING'A tale of rapacious colonialism, Cold War spy games, dazzling technical innovation, big business rivalry, big power geopolitics [...] an unflinching, landmark work on the nature of extractive capitalism' Patrick Radden Keefe'Joseph Conrad called colonial ventures in Africa "the vilest scramble for loot that ever disfigured the history of human conscience". After reading this book you might want to add the words "until now"' The TimesHow we became addicted to a supply chain that wreaks havoc across the globe.Epic, shocking, and deeply reported, The Elements of Power tells the story of the war for the global supply of battery metals - essential for the decarbonization of our economies - and the terrible, bloody human cost of this badly misunderstood industry.Congo is rich. Swaths of the war-torn African country lack basic infrastructure, and, after many decades of colonial occupation, its people are officially among the poorest in the world. But hidden beneath the soil are vast quantities of cobalt, lithium, copper, tin, tantalum, tungsten, and other treasures. Recently, this veritable periodic table of resources has become extremely valuable because these metals are essential for the global "energy transition"-the plan for wealthy nations to wean themselves off fossil fuels by shifting to sustainable forms of energy, such as solar and wind. The race to electrify the world's economy has begun, and China has a considerable head start. From Indonesia to South America to Central Africa, Beijing has invested in mines and infrastructure for decades. But the U.S. has begun fighting back with massive investments of its own, as well as sanctions and disruptive tariffs.In this rush for green energy, the world has become utterly reliant on resources unearthed far away and willfully blind to the terrible political, environmental, and social consequences of their extraction. If the Democratic Republic of the Congo possesses such riches, why are its children routinely descending deep into treacherous mines to dig with the most rudimentary of tools, or in some cases their bare hands? Why are Indonesia's seas and skies being polluted in a rush for battery metals? Why is the Western Sahara, a source for phosphates, still being treated like a colony? Who must pay the price for progress?With unparalleled, original reporting, Nicolas Niarchos reveals how the scramble to control these metals and their production is overturning the world order, just as the global race to drill for oil shaped the twentieth century. Exploring the advent of the lithium-ion battery and tracing the supply chain for its production, Niarchos tells the story both of the people driving these tectonic changes and those whose lives are being upended. He reveals the true, devastating consequences of our best intentions and helps us prepare for an uncertain future. If you have ever used a smartphone or driven an electric vehicle, you are implicated.

A Story of War, Technology and the Dirtiest Supply Chain on Earth

The Elements of Power

Prüfungstraining für Bankkaufleute

Das erprobte Prüfungstraining "Bankwirtschaft und Controlling" ist gezielt auf die prüfungsrelevanten Themen fokussiert, damit Sie sicher wissen, worauf es in der Prüfung ankommt. Es bietet die Möglichkeit, das in der Ausbildung erlernte Wissen selbstständig anzuwenden und dient der systematischen Vorbereitung auf die Abschlussprüfung. Die neu bearbeitete 15. Auflage ist analog dem aktuellen Prüfungskatalog in den Prüfungsteil I und den Prüfungsteil II gegliedert und auf den rechtlich aktuellen Stand gebracht. Analog den Vorgaben im aktuellen Prüfungskatalog wurden die bisherigen Kapitel "Kreditarten" und "Kreditsicherheiten" in die "Allgemein-Verbraucherdarlehen", "Firmenkredite" und "Baufinanzierung" aufgeteilt. Neu aufgenommen wurde das Kapitel "Controlling", da dieses Thema in der Abschlussprüfung Teil II prüfungsrelevant ist.

Das erprobte Prüfungstraining "Bankwirtschaft und Controlling" ist gezielt auf die prüfungsrelevanten Themen fokussiert, damit Sie sicher wissen, worauf es in der Prüfung ankommt. Es bietet die Möglichkeit, das in der Ausbildung erlernte Wissen selbstständig anzuwenden und dient der systematischen Vorbereitung auf die Abschlussprüfung. Die neu bearbeitete 15. Auflage ist analog dem aktuellen Prüfungskatalog in den Prüfungsteil I und den Prüfungsteil II gegliedert und auf den rechtlich aktuellen Stand gebracht. Analog den Vorgaben im aktuellen Prüfungskatalog wurden die bisherigen Kapitel "Kreditarten" und "Kreditsicherheiten" in die "Allgemein-Verbraucherdarlehen", "Firmenkredite" und "Baufinanzierung" aufgeteilt. Neu aufgenommen wurde das Kapitel "Controlling", da dieses Thema in der Abschlussprüfung Teil II prüfungsrelevant ist.

Programmierte Aufgaben mit Lösungen

Bankwirtschaft und Controlling Teil 1

A Friendly Guide to an Unfriendly World

How to Win a Trade War

A giant of the political left, Rosa Luxemburg is one of the foremost minds in the canon of revolutionary socialist thought. But she was much more than just a thinker. She made herself heard in a world inimical to the voices of strong-willed women. She overcame physical infirmity and the prejudice she faced as a Jew to become an active revolutionary whose philosophy enriched every corner of an incredibly productive and creative life—her many friendships, her sexual intimacies, and her love of science, nature and art. Always opposed to the First World War, when others on the German left were swept up on a tide of nationalism, she was imprisoned and murdered in 1919 fighting for a revolution she knew to be doomed. In this beautifully drawn work of graphic biography, writer and artist Kate Evans has opened up her subject’s intellectual world to a new audience, grounding Luxemburg’s ideas in the realities of an inspirational and deeply affecting life.

A Graphic Biography of Rosa Luxemburg

Red Rosa

Dieses Lehrbuch gibt in anschaulicher und kompakter Weise einen Überblick über die wesentlichen Themen und Fragestellungen des Managements internationaler Unternehmen. Im ersten Teil werden übergeordnete Themen wie Rahmenbedingungen der globalen Wirtschaft, Kulturvergleiche zwischen Nationen, internationale Unternehmens- und Markteintrittsstrategien sowie Organisationsstrukturen erläutert. Im zweiten Teil werden operative und spezielle Themen des internationalen Managements vorgestellt. Dazu gehören unter anderem Ethik und Corporate Social Responsibility im internationalen Kontext, interkulturelle Kommunikation und Verhandlungsführung, Management politischer Risiken sowie internationale Funktionalstrategien wie Produktion, Marketing und Finanzierung.&nbsp;
Das Lehrbuch richtet sich an Studierende mit dem Schwerpunkt Internationales Management sowie insbesondere an angehende Manager internationaler Unternehmen. Zahlreiche Abbildungen, anschauliche Beispiele, kompakte Definitionen und Wiederholungsfragen zu jedem Kernthema sorgen für einen strukturierten Wissensaufbau und machen das Buch zu einem idealen Begleiter für Studium und Praxis.
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Dieses Lehrbuch gibt in anschaulicher und kompakter Weise einen Überblick über die wesentlichen Themen und Fragestellungen des Managements internationaler Unternehmen. Im ersten Teil werden übergeordnete Themen wie Rahmenbedingungen der globalen Wirtschaft, Kulturvergleiche zwischen Nationen, internationale Unternehmens- und Markteintrittsstrategien sowie Organisationsstrukturen erläutert. Im zweiten Teil werden operative und spezielle Themen des internationalen Managements vorgestellt. Dazu gehören unter anderem Ethik und Corporate Social Responsibility im internationalen Kontext, interkulturelle Kommunikation und Verhandlungsführung, Management politischer Risiken sowie internationale Funktionalstrategien wie Produktion, Marketing und Finanzierung.&nbsp;Das Lehrbuch richtet sich an Studierende mit dem Schwerpunkt Internationales Management sowie insbesondere an angehende Manager internationaler Unternehmen. Zahlreiche Abbildungen, anschauliche Beispiele, kompakte Definitionen und Wiederholungsfragen zu jedem Kernthema sorgen für einen strukturierten Wissensaufbau und machen das Buch zu einem idealen Begleiter für Studium und Praxis.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

Kompakt - anschaulich - verständlich

Management internationaler Unternehmen

Kodex des Internationalen Rechts

KODEX Rechnungslegungsstandards 2026 
29. Auflage, Stand 1.3.2026 
Mit der App zum Gesetz 
Dieser KODEX umfasst alle bis zum 1.3.2026 in der Europäischen Union anerkannten und ab diesem Zeitpunkt geltenden International Financial Reporting Standards (IFRS), die vom International Accounting Standards Board (IASB) und dessen Vorgänger International Accounting Standards Committee (IASC) entwickelt wurden. 
Die IFRS schließen neben den ebenso bezeichneten Standards auch die International Accounting Standards (IAS) sowie die Interpretationen des International Financial Reporting Interpretations Committee (IFRIC) und des früheren Standing Interpretations Committee (SIC) ein. 
Inklusive Erläuterungen u. a. zum Rahmenkonzept für die Finanzberichterstattung 2018.

KODEX IFRS - Rechnungslegungsstandards 2026

THE MUST-READ BOOK ON THE WORLD'S BIGGEST FLASHPOINT 'Magnificent ... As exciting to read as it is important' Peter Frankopan 'Fascinating ... essential reading' Helen Thompson 'Alarming and uplifting' John Kampfner The Baltic will decide the course of the West in the coming years. These nine borderlands are not only the historical battleground of Russian aggression; they are also a factory of ideas for how to revive Europe. Shaped by the past one hundred years, each Baltic country offers lessons in adaptability, hope and prosperity in an era of instability. Innovation in Estonia, patience in Finland, resilience in Poland, even poetry in Latvia: with their tumultuous pasts and exposed geography, these poorly understood frontline states are reconfiguring the balance of power around the heart of Eurasia. From pioneering environmental initiatives and world-leading innovations in technology to ever-growing economies, from tackling disinformation to tempering the populist right, the Baltic states are now key to understanding how political events might unfold in the coming years. Blending history, politics and reportage, this is the first book to explain why these are some of our most imaginative allies, yet most of us know so little about them. Interviewing prime ministers, presidents, generals, intelligence officers, business leaders and ordinary people, Oliver Moody traces the extraordinary emergence of a new fulcrum of great-power rivalry. But the real reason we need to understand them is that their fate is ours.

The Future of Europe

Baltic

Geopolitical Risks in Financial Reporting and Transfer Pricing

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