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This PDF has been created in accordance with the PDF/UA-1 standard to enhance accessibility. It includes screen reader support, descriptions for Non-text content (such as images and graphs), bookmarks

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Economics and Finance (R0)

Peter Brusov

Tatiana Filatova

Taxes and Taxation

Innovative Approaches in Corporate Finance, Investments, and Dividend Policy

&lt;p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"&gt;&lt;span style="mso-ascii-font-family: Calibri; mso-fareast-font-family: 'Times New Roman'; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: black; mso-ansi-language: EN-IN; mso-fareast-language: EN-IN;"&gt;Taxes Functions.- &lt;/span&gt;&lt;span lang="EN-US"&gt;Capital Structure.- Capital Structure: Modigliani&amp;ndash;Miller Theory.- Modern Theory of Capital Cost and Capital Structure: Brusov&amp;ndash;Filatova&amp;ndash;Orekhova Theory (BFO Theory).- The Modigliani&amp;ndash;Miller theory with arbitrary frequency of payment of tax on profit.- Modification of the Modigliani&amp;ndash;Miller Theory for the Case of Advance Tax on Profit Payments.- How Frequently Should Companies Pay Tax on Profit.- Generalization of the Modigliani&amp;ndash;Miller Theory for the Case of Variable Profit.- Inflation in Brusov&amp;ndash;Filatova&amp;ndash;Orekhova theory and in its perpetuity limit &amp;ndash; Modigliani &amp;ndash; Miller theory.- The Generalization of the Brusov&amp;ndash;Filatova&amp;ndash;Orekhova Theory for the Case of Payments of Tax on Profit with Arbitrary Frequency.- Benefits of Advance Payments of Tax on Profit: Consideration within Brusov&amp;ndash;Filatova&amp;ndash;Orekhova (BFO) Theory.- Influence of Method and Frequency of Profit Tax Payments on Company Financial Indicators.- Generalization of the Brusov&amp;ndash;Filatova&amp;ndash;Orekhova Theory for the Case of Variable Income.- Investment Models with Debt Repayment at the End of the Project and Their Application.- Investment Models with Uniform Debt Repayment and Their Application.- Innovative Investment Models with Frequent Payments of Tax on Income and of Interest on Debt.- Investment Models with Advance Frequent Payments of Tax on Profit and of Interest on Debt.- Whether it is possible to increase taxing and conserve a good investment climate in the country?.- Whether it is possible to increase of the investment efficiency, increasing tax on profit rate?&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;An abnormal influence of growth of tax on profit rate on the efficiency of the investment.- Optimizing the investment structure of the telecommunication sector company.- The Role of the Central Bank and Commercial Banks in Creating and Maintaining of a Favorable Investment Climate in the Country.- Cost of Equity, Taxes and Dividend Policy.- &lt;/span&gt;&lt;span style="mso-ascii-font-family: Calibri; mso-fareast-font-family: 'Times New Roman'; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: black; mso-ansi-language: EN-IN; mso-fareast-language: EN-IN;"&gt;Conclusions.&lt;/span&gt;&lt;/p&gt;

Banking, Money and International Finance

Human-Centred Intelligent Finance

AI, Fintech, and the Future of Global Financial Systems

The Bank of the Future

Before the Cradle to Beyond the Grave

Technology, Health, and Law in Life and Death

Hart Studies in Comparative Public Law

Theory, Practice and Problems

Automation in Governance

In a world reshaped by AI and fast-moving disruption, corporate venture capital (CVC) is no longer a niche strategy, but a core innovation tool.Here is the practical and accessible guide to building high-performing CVC programs that help companies unlock growth, form deeper partnerships with startups, and stay relevant in rapidly evolving markets. Drawing on the author's experience launching and leading KPMG Ventures, alongside best practices from leading experts, the book combines hard-won lessons, foundational concepts, and actionable guidance in a clear and engaging format. Readers will gain a practical understanding of how to build, scale, and operate a CVC program that delivers real strategic and financial results. The book also delivers a front-row look into how emerging technologies, especially AI, are transforming the role of corporate venturing and why there is an urgency for companies to adapt. Uniquely, it balances strategy and reality, not only explaining why CVC programs matter but how to make them work under real-world constraints, inside legacy organizations, and under pressure to deliver measurable results. It's designed to help the reader build something that lasts.Whether you're a corporate strategist, innovation leader, venture team member, student, or executive sponsor, this book offers a field-tested venture capital playbook to help your organization stay relevant and move faster in a rapidly changing market.

Building Corporate Venture Programs that Drive Market Leadership

The Innovation Capital Playbook

Criminal Practice Series

This single volume explains the civil recovery regime under POCA 2002 in the magistrates' court for professionals. POCA 2002, Pt 5 contains the relevant primary legislation and includes the provisions that deal with the recovery of cash, listed assets, and bank accounts. There is considerable overlap in the principles and procedures that UK law enforcement must follow; from initial searches to the seizure and detention/freeze of assets before submitting an eventual forfeiture application. Providing expert commentary on POCA 2002, Pt 5 and the principles and procedures that must be followed this title ensures that practitioners can provide practical guidance to individuals and corporates and includes all the relevant statutory provisions, rules, codes and forms. It answers questions such as: - Why would a client's bank account be frozen? - If HMRC successfully applies to freeze a client's bank account, how can I get the court order discharged? - If my client's cash is seized, how can I practically advise a client to get the funds returned? - If my client is subject to a criminal investigation and a civil investigation, how should I advise them? - If my client's bank accounts are frozen, how can everyday expenses, including paying legal fees, be met? This is a must have title for Financial crime legal professionals, Accountants, Compliance officers, Fraud analysts, Cyber security experts, and Anti-bribery and corruption specialists.

A Guide to Civil Recovery in the Magistrates’ Court

Essentials

Dieses 
 essential&nbsp;
 zeigt praxisnah, wie es als Steuerberater gelingt, eine vollständig digitaliserte Steuerkanzlei aufzubauen. Anhand erprobter Praxiskmaßnahmen und persönlicher Erfahrungen wird demonstriert, wie auch kleine Kanzleien ohne Mitarbeiter erfolgreich und effizient arbeiten können. Das Buch gibt ehrliche Einblicke in Herausforderungen und Erfolge und ermutigt, den eigenen Weg in die Digitalierung und Automatisierung der Steuerkanzlei zu gehen. Der Schwerpunkt liegt dabei auf der Digitalsierung mit DATEV-Software und der konsequenten Automatisierung von Kanzleiprozessen.
 
 Das 
 essential 
 richtet sich an Steuerbarater, Kanzleigründer und Einzelkämpfer, die den Schritt von der klassischen Arbeitsweise in die digitale Welt gehen wollen – authentisch, praxiserprobt und mit sofort umsetzbaren Tipps.
 Der Inhalt
 • &nbsp; &nbsp;Anfänge, Enstcheidungen und erste Erfolge&nbsp;
 
 • &nbsp; &nbsp;Digitalisierung Schritt für Schritt – Der Fahrplan zur modernen Kanzlei
 
 • &nbsp; &nbsp;Prozesse und Automatisierung
 
 • &nbsp; &nbsp;Neue Wege in der Kanzleiorganisation

Schritt für Schritt zur erfolgreichen Selbständigkeit in der Steuerberatung

Die digitale Einzelkanzlei

The Future of Private Law

Ius Civilis Digitalis

EU Digital Private Law

A textbook that examines how societies reach decisions about the use and allocation of economic resources While economic research emphasizes the importance of governmental institutions for growth and progress, conventional public policy textbooks tend to focus on macroeconomic policies and on tax-and-spend decisions. Markets, State, and People stresses the basics of welfare economics and the interplay between individual and collective choices. It fills a gap by showing how economic theory relates to current policy questions, with a look at incentives, institutions, and efficiency. How should resources in society be allocated for the most economically efficient outcomes, and how does this sit with society's sense of fairness? Diane Coyle illustrates the ways economic ideas are the product of their historical context, and how events in turn shape economic thought. She includes many real-world examples of policies, both good and bad. Readers will learn that there are no panaceas for policy problems, but there is a practical set of theories and empirical findings that can help policymakers navigate dilemmas and trade-offs. The decisions faced by officials or politicians are never easy, but economic insights can clarify the choices to be made and the evidence that informs those choices. Coyle covers issues such as digital markets and competition policy, environmental policy, regulatory assessments, public-private partnerships, nudge policies, universal basic income, and much more. Markets, State, and People offers a new way of approaching public economics. <ul><li>A focus on markets and institutions </li><li>Policy ideas in historical context </li><li>Real-world examples </li><li>How economic theory helps policymakers tackle dilemmas and choices </li></ul>

Economics for Public Policy

Markets, State, and People

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

This open access book explores the relationship between consumer law and global value chains (GVCs). Conceptually rigorous, it analyses EU approaches to regulation and to consumer policy oriented to safety, sustainability and market regulation. In so doing, it throws the disconnect between GVCs and consumer law into sharp relief. In response, the author argues that GVCs are a plausible venue for reconsidering consumers as regulatory actors in the global economy. This would enable both consumer protection and EU's decentralised social ordering (based on private regulation) to be accommodated. Innovative and thought-provoking, this is an important contribution to debates on EU consumer law. The ebook editions of this book are available open access under a CC BY-NC 4.0 licence on bloomsburycollections.com.

Rethinking Consumers in Global Production

Connecting Value Chains

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

Taxes and Taxation

Weitere Titel zum Thema