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Business and Management (R0)

Andrea Caccialanza

Sustainability and Accountability of Supply Chains

Research Avenues on the Interplay Between Regulations, Standards and Emerging Practices

&lt;p class="MsoNormal"&gt;Fundaments of supply chain literature.- The antecedents of supply chain accountability: The role of accounting and accountability principles at firm-level.- The Role of Institutions and Norms.- Evaluation and disclosure of sustainability performance: from a micro-level to a meso-level perspective.- The theoretical framework and research agenda on sustainability and accountability of supply chains.- Conclusions.&lt;/p&gt;

Cultural Economics & the Creative Economy

This edited volume presents an innovative approach to the relationship between cultural heritage and sustainable development, focusing on geographic factors and spatial economic analysis. Focusing on Italian case studies, the book unpacks various opportunities and challenges and explores how promoting and defending cultural heritage at the regional and national levels can in turn foster sustainable development.Chapters consider both tangible and intangible aspects of the cultural supply, such as museums and festivals, and investigate specific issues relevant to sustainability, from the role of networks on museums’ performance in remote areas to the effects of climate change on heritage sites. The book also pays special attention to the role of tourism, the various factors that impact tourist numbers, as well as how negative impacts can be mitigated. Several chapters focus on social capital and the importance of civic engagement and belonging in encouraging sustainable economic growth. This book will be of interest to scholars and students in a range of fields, including cultural economics, regional economics, economic geography, heritage studies and those working on sustainability more broadly.Silvia Cerisola
 is Associate Professor of Regional and Urban Economics at Politecnico di Milano. Her main research interest is in the impact of cultural heritage and creativity on regional and local economic development. She was awarded the 2018 
 Giorgio Leonardi Best PhD Thesis Award
 by the Italian Regional Science Association (AISRe) and the 2021 
 William Alonso Memorial Prize for Innovative Work in Regional Science
 by the North American Regional Science Council (NARSC).
 Elisa Panzera 
 is Assistant Professor of Regional and Urban Economics at Politecnico di Milano, Italy. Her main research interests are in the field of economics of culture, economics of innovation and regional studies. She currently collaborates in EU funded projects as well as teaching activities for Urban and Regional Economics courses.

This edited volume presents an innovative approach to the relationship between cultural heritage and sustainable development, focusing on geographic factors and spatial economic analysis. Focusing on Italian case studies, the book unpacks various opportunities and challenges and explores how promoting and defending cultural heritage at the regional and national levels can in turn foster sustainable development.Chapters consider both tangible and intangible aspects of the cultural supply, such as museums and festivals, and investigate specific issues relevant to sustainability, from the role of networks on museums’ performance in remote areas to the effects of climate change on heritage sites. The book also pays special attention to the role of tourism, the various factors that impact tourist numbers, as well as how negative impacts can be mitigated. Several chapters focus on social capital and the importance of civic engagement and belonging in encouraging sustainable economic growth. This book will be of interest to scholars and students in a range of fields, including cultural economics, regional economics, economic geography, heritage studies and those working on sustainability more broadly.

The Role of Geographic and Economic Space

Cultural Heritage and Sustainable Development in Italy

Realising that the need for conservation of the Outstanding Universal Values (OUVs) of World Heritage Sites still remains much more dominant than a holistic approach towards the wider social, economic and environmental implications, the book "World Heritage and Sustainable Development" aims to examine and propose ways in which sustainable cultural development can become an integral part of successful conservation and management within the context of World Heritage Sites (WHSs). In order to do so, thematic chapters concentrating on issues of building conservation, climate change and human development within the context of World Heritage Sites (WHSs) will be included.

Realising that the need for conservation of the Outstanding Universal Values (OUVs) of World Heritage Sites still remains much more dominant than a holistic approach towards the wider social, economic and environmental implications, the book “World Heritage and Sustainable Development” aims to examine and propose ways in which sustainable cultural development can become an integral part of successful conservation and management within the context of World Heritage Sites (WHSs). In order to do so, thematic chapters concentrating on issues of building conservation, climate change and human development within the context of World Heritage Sites (WHSs) will be included.

World Heritage and Sustainable Development

Zum Werk Ein Unternehmen, das in wirtschaftliche Schwierigkeiten geraten oder gar schon von der Insolvenz bedroht ist, bedarf einer umfangreichen und vielfältigen Betreuung. Sanierungsrecht, Restrukturierungs- und Insolvenzrecht, Arbeitsrecht, Sozialversicherungsrecht, Steuerrecht (ESt, KSt, GewSt, USt, GrESt, GrSt), Bilanzrecht und Bilanzsteuerrecht, Gesellschaftsrecht und Unternehmenssteuerrecht - nahezu alle Rechtsbereiche sind gefragt. Das Werk gliedert und strukturiert die möglichen Maßnahmen und ihre rechtlichen Konsequenzen:<ul><li>Corporate Governance in Krise und Insolvenz</li><li>Bilanzierung und bilanzielle Sanierung</li><li>Sanierungsmaßnahmen und deren steuerliche Ausgestaltung und Konsequenzen</li><li>Steuern und Steuerverfahren in der Insolvenz</li><li>StaRUG und die steuerlichen Folgen</li></ul> Vorteile auf einen Blick<ul><li>chronologischer Aufbau anhand des Krisenverlaufs eines Unternehmens</li><li>komprimierte Darstellung eines weit verzweigten Beratungsthemas</li><li>mit allen aktuellen Entwicklungen und Tendenzen des Insolvenzrechts</li></ul> Zur Neuauflage Die Zahl der Insolvenzen erreicht einen neuen Höchststand. Bilanzielle und steuerliche Auswirkungen werden oft unterschätzt und bedürfen einer umfassenden Beratung. In der Krise und der Insolvenz verzahnen sich Insolvenzrecht-, Bilanzierung und Steuerrecht und führen zu Herausforderungen in einem ohnehin schwierigen Beratungsumfeld. Der Gesetzgeber hat mit dem Krisenfrüherkennungs- und Risikomanagementsystem und dem StaRUG zudem neue Verpflichtungen und Restrukturierungsmöglichkeiten geschaffen. Zielgruppe Für Rechtsanwaltschaft, Insolvenzverwaltung, Sanierungsberatung, Steuerberatung und Wirtschaftsprüfung.

Zum Werk 
 Ein Unternehmen, das in wirtschaftliche Schwierigkeiten geraten oder gar schon von der Insolvenz bedroht ist, bedarf einer umfangreichen und vielfältigen Betreuung. Sanierungsrecht, Restrukturierungs- und Insolvenzrecht, Arbeitsrecht, Sozialversicherungsrecht, Steuerrecht (ESt, KSt, GewSt, USt, GrESt, GrSt), Bilanzrecht und Bilanzsteuerrecht, Gesellschaftsrecht und Unternehmenssteuerrecht - nahezu alle Rechtsbereiche sind gefragt.
 
 Das Werk gliedert und strukturiert die möglichen Maßnahmen und ihre rechtlichen Konsequenzen:
 <ul><li>Corporate Governance in Krise und Insolvenz</li><li>Bilanzierung und bilanzielle Sanierung</li><li>Sanierungsmaßnahmen und deren steuerliche Ausgestaltung und Konsequenzen</li><li>Steuern und Steuerverfahren in der Insolvenz</li><li>StaRUG und die steuerlichen Folgen</li></ul> Vorteile auf einen Blick<ul><li>chronologischer Aufbau anhand des Krisenverlaufs eines Unternehmens</li><li>komprimierte Darstellung eines weit verzweigten Beratungsthemas</li><li>mit allen aktuellen Entwicklungen und Tendenzen des Insolvenzrechts</li></ul> Zur Neuauflage 
 Die Zahl der Insolvenzen erreicht einen neuen Höchststand. Bilanzielle und steuerliche Auswirkungen werden oft unterschätzt und bedürfen einer umfassenden Beratung. In der Krise und der Insolvenz verzahnen sich Insolvenzrecht-, Bilanzierung und Steuerrecht und führen zu Herausforderungen in einem ohnehin schwierigen Beratungsumfeld. Der Gesetzgeber hat mit dem Krisenfrüherkennungs- und Risikomanagementsystem und dem StaRUG zudem neue Verpflichtungen und Restrukturierungsmöglichkeiten geschaffen.
 Zielgruppe 
 Für Rechtsanwaltschaft, Insolvenzverwaltung, Sanierungsberatung, Steuerberatung und Wirtschaftsprüfung.

Bilanzierung und Besteuerung in Krise und Insolvenz

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

Consumer Law and the Circular Economy promotes sustainability in consumer law through the circular economy, detailing how legal frameworks can conserve resources, prevent waste, and hold manufacturers accountable for their products' lifecycle. Focusing on improving the circular economy, the book advocates for responsible economic, environmental, and social change. Identifying the current gaps and challenges in implementing circular economy practices, it suggests policies to align countries with the European Green Deal, contributing to achieving a climate-neutral, resource-efficient, and competitive economy by 2050. The book analyses political and operational barriers, maps resource flows and sustainability in participating countries and evaluates consumer protection policies. It also provides data-driven insights for policymaking, and critiques consumer education efforts across 40 countries. Other topics included are collaborative systems such as the recycling value chain, waste management and upcycling. The topics presented in this book are of interest to researchers in the field of consumer law, economics and sustainability.

Sustainable Policies, Processes and Comparative Practices

Consumer Law and the Circular Economy

Routledge Handbook on Food Sustainability Law

What if the biggest obstacle to solving our problems is nothing more than a failure to believe that we can?Rick Caruso has spent his life stepping optimistically into places where other people see no way forward by asking a deceptively simple question: What can we do to make this better? From his appointment as Commissioner to the Los Angeles Department of Water and Power and later the City's troubled Police Department, to the creation of his bold and innovative real estate ventures including L.A.'s world-renowned retail center The Grove, Caruso built a reputation for finding steadfast solutions even in the face of staunch adversity. By employing the great teachers of experience and curiosity, he continues to do what he can to improve Los Angeles, the city he loves, and in Breaking New Ground, he shares lessons learned along the way--while offering us all a path forward to a better future.Again and again, Caruso discovered that breakthroughs rarely come from knowing everything at the outset. They come from asking better questions, bringing the right people into the room, listening without ego, separating ideology from reality, and refusing to give up until workable solutions emerge. Ultimately, they require a steadfast dedication to the belief that there is always a solution and that defeat is not an option.Breaking New Ground is the story of how his philosophy was forged--from the examples of immigrant grandparents and a father who lost one fortune and built another, to Caruso's own successes, failures, public battles, family life, faith, and unexpected turns through business and government.Caruso is less interested in prescribing a formula for becoming successful than in exploring how successful problem-solvers think: how they distinguish what matters from what merely makes noise; how they balance conviction with compromise; how they recognize when conventional wisdom has stopped working; and how they remain fearless enough to see difficult decisions through.Part memoir, part argument, and part blueprint for action, Breaking New Ground offers a timely proposition for anyone confronting a problem that feels too complicated, entrenched, or divisive to solve.There is always another way forward. Sometimes you simply have to be willing to build it.

It’s Not too Late to Build Toward a Better Future!

The Power of Finding Steadfast Solutions

Breaking New Ground

Routledge Research in International Environmental Law

Aiming to identify the most effective tools and water governance innovations, and the circumstances that foster their successful implementation, this book examines some of the world's leading laboratories of non-urban water law and governance, evaluating the success of different governance forms, legal designs and institutional prescriptions.

Aiming to identify the most effective tools and water governance innovations, and the circumstances that foster their successful implementation, this book examines some of the world’s leading laboratories of non-urban water law and governance, evaluating the success of different governance forms, legal designs and institutional prescriptions.

Markets, Compliance and Technology

Next Generation Water Governance

Palgrave Studies in Impact Finance

This book maps how sustainable finance operates across instruments, institutions, and sectors. The volume integrates four perspectives: capital markets, risk measurement and management, healthcare as an investment field, and a digital–institutional toolbox. It connects instruments, metrics, incentives, and impacts and foregrounds interoperability of metrics, portfolio construction implications (i.e. greenium and downside risk), and the design of outcome‑based models in health and culture, positioning sustainable finance as a dynamic field linking market practice to societal goals. The book will be of interest to scholars, students, regulators, and practitioners in sustainable finance, ESG integration, climate risk, banking, and impact investing, offering sector‑specific analyses that show how governance, data, and technology shape outcomes.Mario La Torre
 is Full Professor of Banking and Finance at Sapienza University of Rome and series editor of the Palgrave Studies in Impact Finance series. His research spans banking, sustainable and impact finance, microfinance, and financing for culture and the audiovisual sector. He also leads the Center for Positive Finance and authors the “Good in Finance” blog. He has held several institutional roles and board positions in the financial and cultural sectors.
 Sabrina Leo
 is&nbsp;Associate Professor at Sapienza University of Rome. Her work covers digital banking, distributed ledger technology, digital payments, IT governance, microfinance, and sustainable/impact banking with publications on ESG integration and financial innovation. She serves on editorial and scientific boards. Her teaching covers bank strategy and performance, digital banking, and the economics of financial intermediaries.
 Fabiola I. Schneider
 is Assistant Professor (Ad Astra Fellow) in Accountancy at University College Dublin. Her research addresses sustainable finance, climate transition, fossil‑fuel financing, and sustainability reporting. She has served on ESMA’s Sustainability Standing Committee, the Greenhouse Gas Protocol Scope 3 Technical Working Group, and as Sherpa to the European Commission’s Platform on Sustainable Finance. She co‑leads GreenWatch, applying AI to detect greenwashing.

This book maps how sustainable finance operates across instruments, institutions, and sectors. The volume integrates four perspectives: capital markets, risk measurement and management, healthcare as an investment field, and a digital–institutional toolbox. It connects instruments, metrics, incentives, and impacts and foregrounds interoperability of metrics, portfolio construction implications (i.e. greenium and downside risk), and the design of outcome‑based models in health and culture, positioning sustainable finance as a dynamic field linking market practice to societal goals. The book will be of interest to scholars, students, regulators, and practitioners in sustainable finance, ESG integration, climate risk, banking, and impact investing, offering sector‑specific analyses that show how governance, data, and technology shape outcomes.

Capital Markets, Risk Management, Healthcare, and Digitalisation

Contemporary Issues in Sustainable Finance

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

Global Financial Accounting & Reporting

Swipe, Scan, Shop

Interactive Visual Merchandising

Sustainability and Accountability of Supply Chains

Weitere Titel zum Thema