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Business and Economics (German Language)

Julian Walter Maurer

Strategische Steuerung im E-Government

Mit der Digital Public Balanced Scorecard zur zukunftsfähigen Verwaltung

&lt;p&gt;1 Einf&amp;uuml;hrung.- 2 Digitalisierung der &amp;ouml;ffentlichen Verwaltung in Deutschland.- 3 Rechtliche und strategische Grundlagen der Verwaltungsdigitalisierung in Deutschland.- 4 Strategisches Management und Controlling im Kontext der Digitalisierung.- 5 Strategisches Management und Controlling in der &amp;ouml;ffentlichen Verwaltung.- 6 Die Balanced Scorecard als Instrument des strategischen Controllings.- 7 Die Balanced Scorecard im Kontext klassischer und moderner Steuerungsans&amp;auml;tze.- 8 Digital Public Balanced Scorecard: Anforderungen an eine Balanced Scorecard im E-Government.- 9 Exemplarische Implementierungsszenarien im E-Government.- 10 Abschlie&amp;szlig;ende Reflexion der Grenzen und M&amp;ouml;glichkeiten einer Digital Public Balanced Scorecard im E-Government.- 11 Ausblick.&lt;/p&gt;

Your Income Tax Professional 2027

Are you paying more taxes than you have to? The IRS is not going to tell you about a deduction you failed to take, and your accountant is not likely to take the time to ask you about every deduction you’re entitled to. It’s up to you. The savings can be tremendous.

Professionals, Contractors, Consultants, Stores & Shops, Gig Workers, Internet Businesses

475 Tax Deductions for All Small Businesses, Home Businesses, and Self-Employed Individuals

Management und Controlling im Mittelstand

Dieses Buch analysiert ausgehend von einer begrifflichen Diskussion zu Mittelstand, KMU und Familienunternehmen die volks- und betriebswirtschaftliche Bedeutung des Mittelstands für Deutschland. Diese wird in der Folge international relativiert und es werden Handlungsempfehlungen für einzelne Teilaktivitäten der Wertschöpfungskette gegeben. Ziel ist es, spezielle Managementkonzepte für den Mittelstand abzuleiten.

Dieses Buch analysiert ausgehend von einer begrifflichen Diskussion zu Mittelstand, KMU und Familienunternehmen die volks- und betriebswirtschaftliche Bedeutung des Mittelstands für Deutschland. Diese wird in der Folge international relativiert und es werden Handlungsempfehlungen für einzelne Teilaktivitäten der Wertschöpfungskette gegeben. Ziel ist es, spezielle Managementkonzepte für den Mittelstand abzuleiten.&nbsp;

Konzepte im internationalen Vergleich

Mittelstandsmanagement

Modern Studies in European Law

This timely edited collection offers a critical and multidisciplinary examination of the European Union's Migration and Asylum Pact, marking the third major reform phase of the Common European Asylum System. As the EU seeks to present a unified and effective response to migration challenges, the Pact introduces sweeping changes-from border procedures and asylum processing to external partnerships and data-driven governance. Bringing together leading scholars, legal practitioners, and NGO experts, the collection explores the Pact's implications ahead of its implementation. Contributors interrogate its legal foundations, political motivations, and operational mechanisms, offering insights into how the EU balances efficiency with fundamental rights, solidarity with sovereignty, and innovation with accountability. Organised around four central themes - political solidarity, border management, external cooperation, and rights compliance - the volume highlights the tensions and contradictions within the Pact. It asks: Can the EU harmonise divergent national approaches to migration? Will faster procedures compromise legal safeguards? How will partnerships with third countries affect asylum seekers' rights? With chapters covering topics such as AI at the border, the coloniality of digital technologies, and the role of EU institutions in enforcement and oversight, this book is an essential resource for academics, policymakers, lawyers, and students. It offers not only a critique but also a roadmap for understanding the future of asylum governance in Europe.

A Fresh Start?

The European Union's Pact on Migration and Asylum

This book examines how digital transformation, flexible work arrangements, and institutional change are reshaping organizations in the public sector and beyond. Drawing on transaction cost economics, institutional theory, public management scholarship, organizational theory, and research on virtual and hybrid work, the book analyzes the opportunities and challenges associated with new forms of work in the digital age.
 
 &nbsp;
 
 Moving beyond debates over whether telework and flexible work arrangements are beneficial, the author investigates the organizational and institutional conditions under which smart work programs can enhance productivity, employee well-being, inclusion, and organizational resilience. Particular attention is given to the managerial and institutional challenges associated with remote and hybrid work, including trust, accountability, collaboration, organizational culture, leadership, fairness, and social isolation. The author identifies often-overlooked coordination and governance costs that emerge in digitally enabled workplaces and explores strategies for reducing these barriers through effective organizational design and institutional support.
 
 &nbsp;
 
 Combining theoretical analysis with empirical evidence and illustrative cases from government and industry, the book develops a framework for understanding how organizations can adapt to technological, social, and environmental change while maintaining effective workforce management. As such, it will be of interest to researchers and students in public administration, public management, organizational studies, human resource management, and digital governance, as well as practitioners responsible for leading and managing hybrid and remote workforces.

Public Management Perspectives on Smart Work

Governing Work in the Digital Era

Hart Studies in Comparative Public Law

Theory, Practice and Problems

Automation in Governance

Introduces a data-driven framework for measuring governance through a fourteen-component Macro-Governance Index, demonstrating its strong predictive power for national development outcomes and offering practical tools to diagnose governance gaps and guide policy interventions.
Every year, governments borrow trillions, spend billions on development programs, and publish volumes of economic statistics-yet no widely accepted framework exists for answering a deceptively simple question: is governance actually working? Traditional approaches rely on subjective expert assessments or narrowly focused indices that measure inputs rather than outcomes. Macro-Governance Theory proposes that governance can be measured with the same empirical rigor we bring to medicine, engineering, and economics-and that doing so is essential if citizens and policymakers are to hold institutions accountable for results. 

Drawing on 26 years of publicly available data across 170 countries, the book constructs the Macro-Governance Index (MGI)-a fourteen-component composite spanning infrastructure, connectivity, financial inclusion, human capital, security, institutional quality, and economic integration. The MGI correlates with the UN Human Development Index at r = 0.97, and this relationship is not driven by income alone: controlling for GNI, the framework retains substantial independent predictive power, confirming that governance infrastructure-not just wealth-determines whether nations deliver well-being to their citizens. 

The book reveals patterns that conventional measures miss. Novel metrics for credit access and household-level financial reach show that the effective economic gap between the Global North and Sub-Saharan Africa is approximately 70× rather than the 53× that standard income comparisons suggest-a hidden disparity with profound implications for development policy. A governance simulation framework models how investments in one dimension cascade through others, enabling policymakers to identify the highest-leverage interventions for their country's specific development stage. 

Seven detailed case studies-Singapore, Rwanda, Estonia, Botswana, Chile, Costa Rica, and Lebanon-demonstrate how the framework diagnoses governance strengths and weaknesses in practice. An analysis of the ten fastest-rising nations reveals that while successful governance strategies differ radically across political systems, they share common patterns in infrastructure sequencing and institutional development that the MGI captures and quantifies. 

Designed for dual utility, the book serves as an analytical framework for researchers and policymakers and as an accessible assessment tool for citizens through the companion website grademygovernment.com. A full reproducibility dataset covering all 170 countries across seven benchmark years is included, making this not just an argument for governance science but its working prototype.

A Data-Driven Framework for Measuring and Improving Governance Across Nations

Macro-Governance Theory

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.

This book examines behavioural accounting and bridges the gap where existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during its preparation.

Behavioural Accounting

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.

Durch zahlreiche Übungsaufgaben wird hier ein verständlicher Überblick über die Kostenrechnung geboten Verfahren und Systeme werden zudem auf Anwendbarkeit und Realitätsnähe hin geprüft Gezieltes Lernen und Verständnis werden durch ein ausgewogenes Verhältnis von Theorie und Übungen gefördert

Kostenrechnung und Kostenmanagement

Econometric Society Monographs

A Framework for Economists with Policy Aspirations

Minimalist Market Design

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

Nicole will show you how to have a kid financially, how to raise that kid, and how to manage your newfound promotion to Mom status without going broke or insane.

The Guide to Generational Wealth

Rich Mom

Strategische Steuerung im E-Government

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