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Gesamtkatalog

Catalogue complet

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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;

Haufe Fachbuch

Abomodelle gelten als eine der gefragtesten und zukunftssichersten Geschäftsstrategien.&nbsp; Doch wie kann die Umsetzung oder Optimierung eines Abosystems realisiert werden, das sowohl Kund:innen begeistert als auch nachhaltig profitabel ist? Lennart Schneider vermittelt wertvolle Einblicke und erprobte Strategien für den erfolgreichen Aufbau und die Optimierung von Abomodellen. Dabei fließen seine Erfahrungen aus Gesprächen mit Entscheidungsträger:innen von über 50 der weltweit führenden Subscription-Unternehmen ein, die in seinem Podcast zu Gast waren. Sein Buch bietet eine umfassende Schritt-für-Schritt-Anleitung mit leicht umsetzbaren Frameworks, die die gesamte Subscription Journey abdecken. Sowohl Best Practices als auch häufige Fehler werden beleuchtet und es wird gezeigt, wie die perfekte Balance zwischen überzeugenden Paketen und durchdachten Preismodellen gefunden werden kann.
 
 Inhalte:
 
 <ul>
 <li>Das Abo-Business-Modell: drei strategische Wachstumsrichtungen</li>
 <li>Die entscheidenden KPIs für nachhaltigen Erfolg</li>
 <li>Die Subscription Journey: Kund:innen in jeder Phase begeistern</li>
 <li>Bedarfsanalyse: Wie du die wahren Wünsche deiner Abonnent:innen erkennst</li>
 <li>Optimale Preissetzung und Paketgestaltung für dein Abo</li>
 </ul>
 &nbsp;

Das Playbook für erfolgreiche Abomodelle: Mit Wachstumsstrategien und Best Practices von 50 führenden Unternehmen

Subscribe Now!

Get Out of Debt Quick, Fast and in a Hurry!

A Comprehensive Introduction

Financial Technology

Practices of tracking and tracing have a long history, yet they are expanding in scale and scope in the digital age with important consequences for the accounts which shape our organizational and everyday lives. At a time when the benefits of traceability for assuring quality, maintaining security, and supporting knowledge-creation must be balanced with needs for privacy and accountability, Economy of Traces delivers an analysis of the implications of traceability for the many accounts we live by. Issues about why we trace, what we trace, and how we trace have become critical, and the book draws upon thinking in accounting, philosophy, and sociology to understand the different facets of traceability, including connectivity, organization, governance, risk, personhood, and knowledge generation. Through these themes, the book locates a key tension at the heart of our digital economy of traces; namely, that the more we are technically able to produce and track traces of human behaviour, the more fragile the traditional organizational forms of human oversight and accountability become. Economy of Traces develops a traceological theory of accounting to understand this tension and how tracking and oversight, while intertwined, are changing their mix in the digital age. In particular, audit trails which have traditionally underpinned human capacities for observation and governance, are being displaced and de-centered. Economy of Traces avoids both wholesale humanist critique of digital technologies on the one hand and uncritical celebration of their augmenting power on the other, in order to understand and theorize the dynamics of change in the organization of traceability and accounts production.

Traceability, Tracking, and the Accounts We Live By

Economy of Traces

Dieses Buch deckt die Konzepte der Finanzmarkttheorie ab, die für die Kapitalanlage relevant sind. Dabei werden die finanzmarkttheoretischen Konzepte verständlich erklärt, wobei neben der Theorie auch die praktische Umsetzung gezeigt wird. Die Finance-Konzepte werden, wann immer möglich, an konkreten Beispielen des deutschen und des schweizerischen Finanzmarkts angewandt. Darüber hinaus findet sich eine Vielzahl von Aufgaben am Ende der jeweiligen Kapitel, was den anwendungsorientierten Charakter des Buches unterstreicht. Das Buch ist weitestgehend modular aufgebaut, sodass der Leser auch einzelne Modelle, wie etwa das Markowitz-Modell, das Capital Asset Pricing Model (CAPM) oder das Black/Scholes-Modell, gezielt nachschlagen kann.&nbsp;Das Buch richtet sich an Studierende der Wirtschaftswissenschaften, die sich in den mittleren Semestern an Universitäten und Fachhochschulen befinden, aber auch an Praktiker, die in den Bereichen Finanzanalyse und Portfoliomanagement arbeiten odereine solche berufliche Tätigkeit in der Finanzindustrie anstreben.
 
 Der Inhalt• Finanzmarkttheorie• Rendite und Risiko• Optimales Portfolio• Einfaktormodelle, Multifaktormodelle• Aktien: Analyse und Bewertung• Anleihen: Ausstattungsmerkmale, Preis, Rendite, Risikoanalyse• Finanzderivate: Grundlagen• Forwards und Futures, Swaps, Optionen• Portfoliomanagementprozess• Anlagestrategien
 
 Der AutorDr. Enzo Mondello ist seit 2001 Gründer, Inhaber und Leiter von CfBS Center for Business Studies AG mit den Schwerpunkten CFA®, FRM®, CAIA® und CMA. Er verfügt über eine langjährige Lehrerfahrung an Universitäten, Fachhochschulen und in CFA®-Vorbereitungskursen.

Lehrbuch mit vertiefendem Charakter
 
 Geeignet für Bachelor- und Masterstudierende von Fachhochschulen und Universitäten im Bereich der Wirtschaftswissenschaften sowie für Praktiker in der Finanzindustrie
 
 Mit zahlreichen Beispielen aus dem deutschen und schweizerischen Finanzmarkt&nbsp;

Theorie und Anwendungsbeispiele

Finance

How new technology is rapidly changing the nature of money and the way we pay A diverse and growing range of financial institutions and platforms--from PayPal and Venmo to WeChat, Alipay, and the brave new world of stablecoins--has harnessed new technology to disrupt the system of money and payments as we know it. Beyond Banks explains why this disruption holds out the promise of faster, cheaper, more convenient, and more secure payments, but also how it increasingly risks exposing consumers, businesses, and governments to the problem of bad money. Dan Awrey traces the origins of our current bundled system of banking, money, and payments. He explains why the problem of bad money--the result of antiquated and inadequate laws and regulation that fail to establish credible commitments to hold, transfer, or return a customer's money on demand--requires that policymakers fundamentally rethink their approach toward the design of the laws and institutions at the heart of this system. He presents ways to effectively unbundle banking from money and payments, ensure the credibility of monetary commitments, and promote the stability of this system. Awrey also envisions a more forward-looking role for policymakers in encouraging greater technological experimentation, competition, and innovation in the realm of payments. Beyond Banks sheds critical light on the important but too often dysfunctional relationship among technology, regulation, and money, and lays the foundations for a safer, more nimble, and more inclusive system of money and payments.

Technology, Regulation, and the Future of Money

Beyond Banks

Professional Practice in Governance and Public Organizations

This Open Access book highlights the importance of administrative microdata sources. Administrative data presents several advantages, including wide coverage, low measurement error and collection costs, and interoperability with surveys.&nbsp;Improved access would benefit many stakeholders: the research community would produce higher-quality and more numerous publications, policymakers and citizens would learn whether policies are effective, firms would benefit from greater market transparency, and trust in public institutions would increase. However, many barriers still exist. This book aims to address these issues.Focusing on the European Union, the book is organized into two parts. The first part analyzes the access regimes in each EU country. It provides data users with information on how to access administrative data and offers data holders best practices for combining access with data security. The second part documents the benefits of administrative data in key policy areas - society, the economy, and the environment - and identifies specific areas of intervention.Administrative data are the foundation for modern policy analysis. Berton and Paruolo’s exciting new book highlights state-of-the art applications of administrative data, offering practical advice on how to use the right data to learn “what works”. It also includes a valuable country-by-country overview of the administrative data in each EU country, curated by a who’s who list of experts.&nbsp; A must-read for anyone looking to learn more about the prospects and potential for administrative data in the EU.David CardCo-winner of the 2021 Nobel Memorial Prize in Economics

This Open Access book highlights the importance of administrative microdata sources. Administrative data presents several advantages, including wide coverage, low measurement error and collection costs, and interoperability with surveys.&nbsp;Improved access would benefit many stakeholders: the research community would produce higher-quality and more numerous publications, policymakers and citizens would learn whether policies are effective, firms would benefit from greater market transparency, and trust in public institutions would increase. However, many barriers still exist. This book aims to address these issues.Focusing on the European Union, the book is organized into two parts. The first part analyzes the access regimes in each EU country. It provides data users with information on how to access administrative data and offers data holders best practices for combining access with data security. The second part documents the benefits of administrative data in key policy areas - society, the economy, and the environment - and identifies specific areas of intervention."Administrative data are the foundation for modern policy analysis. Berton and Paruolo’s exciting new book highlights state-of-the art applications of administrative data, offering practical advice on how to use the right data to learn “what works”. It also includes a valuable country-by-country overview of the administrative data in each EU country, curated by a who’s who list of experts.&nbsp; A must-read for anyone looking to learn more about the prospects and potential for administrative data in the EU."David CardCo-winner of the 2021 Nobel Memorial Prize in Economics

From Administrative Sources to Public Value

Data-Driven Learning in the EU

A provocative new theory of "the economy," its history, and its politics that better unites history and economics What is the economy, really? Is it a "market sector," a "general equilibrium," or the "gross domestic product"? Economics today has become so preoccupied with methods that economists risk losing sight of the economy itself. Meanwhile, other disciplines, although often intent on criticizing the methods of economics, have failed to articulate an alternative vision of the economy. Before the ascent of postwar neoclassical economics, fierce debates raged, as many different visions of the economy circulated and competed with one another. In The Real Economy, Jonathan Levy returns to the spirit of this earlier era, which, in all its contentiousness, gave birth to the discipline of economics. Drawing inspiration particularly from Thorstein Veblen and John Maynard Keynes, Levy proposes a theory of the economy that is open to rich empirical and historical scrutiny, covering topics that include the emergence of capitalism, the notion of radical uncertainty, the meaning of demand, the primal desire for money, the history of corporations, and contemporary globalization. Writing for anyone interested in the study of the economy, Levy provides an invaluable provocation for a broader debate in the social sciences and humanities concerning what "the economy" is.

History and Theory

The Real Economy

<div>This book examines the structural asymmetries embedded in contemporary consumer credit systems. Trust—essential to economic exchange—is increasingly withheld from borrowers while demanded of them. Lenders operate with minimal visibility or accountability; borrowers must navigate opaque infrastructures, absorb unilateral judgments, and bear the consequences of exclusion.</div>
<div>&nbsp;</div>
<div>Over the past two decades, credit markets have expanded through algorithmic risk assessment and automated decision-making. Yet the cost of evaluating ‘creditworthiness’—and the entrenchment of risk-based pricing—has deepened exclusion for those experiencing financial difficulty. Surveillance-based scoring systems discipline borrower behaviour, obscure hardship, and produce reputational harm that reverberates across households and public institutions.</div>
<div>&nbsp;</div>
<div>At the centre of the book is the Trust Intelligent framework: a seven-domain model for diagnosing and redesigning trust–power configurations in credit relationships. It operationalises trust to reduce systemic risk, improve decision accuracy, and restore borrower agency. Grounded in empirical evidence, the framework supports practical reforms—integrating contextual data into credit files, rendering lender conduct visible, and establishing multistakeholder oversight of algorithmic systems.</div>
<div>&nbsp;</div>
<div>Rather than accepting the trajectory of deeper data extraction and one-sided surveillance, the book proposes a reciprocal model of information exchange—one that improves outcomes and embeds mutual accountability. It offers a blueprint for reform that is both conceptually rigorous and institutionally actionable.</div>
<div>&nbsp;
<this is="" a="" book="" for="" those="" who="" design,="" regulate,="" and="" critique="" credit="" systems:="" lenders,="" reference="" agencies,="" financial="" regulators,="" consumer="" advocates,="" scholars="" of="" trust,="" governance,="" institutional="" design.="" drawing="" on="" economics,="" sociology,="" political="" science,="" organisational="" studies,="" it="" presents="" multidisciplinary="" account="" how="" trust="" can="" be="" rebuilt&mdash;within="" beyond="" credit.<="" div="">
<div>
Damon Gibbons is the founder and Chief Executive of the Centre for Responsible Credit, a UK charity working to reform credit markets and improve support for people in debt. He is the author of Britain’s Personal Debt Crisis (2014) and has been at the fore of national and international campaigns on credit, debt, and financial exclusion for over two decades. With more than thirty years’ experience designing and commissioning services for disadvantaged communities, Damon’s advocacy has helped secure landmark caps on payday lending (2015) and rent-to-own credit (2019). With an academic background in Economics, Politics, and Public Policy, he continues to lead research and innovation at the intersection of trust, governance, and financial justice.
</div>
</this></div>

This book examines the structural asymmetries embedded in contemporary consumer credit systems. Trust—essential to economic exchange—is increasingly withheld from borrowers while demanded of them. Lenders operate with minimal visibility or accountability; borrowers must navigate opaque infrastructures, absorb unilateral judgments, and bear the consequences of exclusion.
&nbsp;
Over the past two decades, credit markets have expanded through algorithmic risk assessment and automated decision-making. Yet the cost of evaluating ‘creditworthiness’—and the entrenchment of risk-based pricing—has deepened exclusion for those experiencing financial difficulty. Surveillance-based scoring systems discipline borrower behaviour, obscure hardship, and produce reputational harm that reverberates across households and public institutions.
&nbsp;
At the centre of the book is the Trust Intelligent framework: a seven-domain model for diagnosing and redesigning trust–power configurations in credit relationships. It operationalises trust to reduce systemic risk, improve decision accuracy, and restore borrower agency. Grounded in empirical evidence, the framework supports practical reforms—integrating contextual data into credit files, rendering lender conduct visible, and establishing multistakeholder oversight of algorithmic systems.
&nbsp;
Rather than accepting the trajectory of deeper data extraction and one-sided surveillance, the book proposes a reciprocal model of information exchange—one that improves outcomes and embeds mutual accountability. It offers a blueprint for reform that is both conceptually rigorous and institutionally actionable.
&nbsp;
This is a book for those who design, regulate, and critique credit systems: lenders, credit reference agencies, financial regulators, consumer advocates, and scholars of trust, governance, and institutional design. Drawing on economics, sociology, political science, and organisational studies, it presents a multidisciplinary account of how trust can be rebuilt—within and beyond consumer credit.

Rethinking Creditworthiness in the Data‑Driven Age

Trust and Power in Consumer Credit Relationships

Dynamic Modeling and Econometrics in Economics and Finance

Nonlinear models are indispensable in modern finance, yet their reliance on numerical root-finding methods introduces layers of complexity that demand careful attention. This textbook offers a comprehensive and accessible guide to understanding these challenges and applying advanced econometric techniques to real-world financial and economic time series data.
Designed for students, professionals, and researchers with a foundational background in statistics, econometrics, and finance, this book bridges the gap between theory and practice. It introduces key concepts progressively, making it suitable for both intermediate and advanced readers. Each chapter is written in clear, approachable language, ensuring that even those with limited prior experience in econometrics can grasp and apply the material effectively.
The book is organized into five chapters that progressively guide readers through key concepts in financial time series modeling. It begins with Chapter 1, which introduces data filtering techniques, emphasizing the Kalman Filter's role in improving model accuracy. Chapter 2 explores volatility modeling, addressing common challenges in measuring and interpreting variance in financial data. Chapter 3 builds on this by presenting hybrid approaches that combine GARCH models with neural networks to enhance predictive performance. Chapter 4 applies dynamic volatility models to option valuation, offering both theoretical insights and practical tools. Finally, Chapter 5 delves into regime-switching models, including MSAR (Markov Switching Auto Regressive) and STAR (Smooth Transition Auto Regressive), to capture nonlinear behaviors and structural shifts in time series data. Together, these chapters form a cohesive narrative on modeling the dynamic behavior of financial time series, with a particular emphasis on volatility and structural shifts. Whether you're a finance professional, economist, or data scientist, this book is an essential resource for mastering the tools and techniques that drive modern financial analysis.

A Practical Approach

Non-Linearity in Econometric Modeling, Vol. 1

Emphasizing the concept that the most successful lean implementations are those that incorporate lean principle throughout an entire organization, this volume features 13 case studies of companies that have implemented lean accounting methods. These companies range from large multinationals to small family firms, spanning diverse industries. Authored by a pioneer in lean accounting, this unique resource examines both the logistical and cultural challenges that these companies resolved. As inspirational as it is instructive, this volume speaks directly to financial officers and managers, answering their legitimate concerns with real-world answers.

Emphasizing the concept that the most successful lean implementations are those that incorporate lean principle throughout an entire organization, this volume features 13 case studies of companies that have implemented lean accounting methods. It examines both the logistical and cultural challenges that these companies resolved.

Lean Accounting Case Studies

SpringerBriefs in Economics

This book offers a regression-based analysis of corporate profitability in the United States over the period 1950 to 2024. Drawing on detailed analysis of 71 leading corporations across 11 key industries-from petroleum and natural gas to high-tech and government contracting-this book reveals a striking pattern: operating-profit markups have remained both high and remarkably stable over the past seven decades.
Using a clear and accessible regression-based methodology, the author demonstrates how corporations have consistently maintained their ability to pass through costs, challenging common assumptions about volatility in profit margins.
Written by a seasoned expert for professionals in&nbsp;corporate accounting, corporate law, finance, taxation, and&nbsp;economic policy, this book provides:
A robust empirical framework for analyzing long-term profitability

Industry-specific insights into pricing power and cost pass-through

A valuable resource for understanding corporate behavior across economic cycles






Whether you're advising clients, shaping policy, or conducting research, this book offers essential insights into the enduring dynamics of corporate profitability.

Operating Profit Markups in Leading U.S. Firms

U.S. Corporate Profits, 1950–2024

Taxes and Taxation

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