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Business and Management (R0)

Michael Roe

The Framework of Maritime Governance

Drivers and Challenges

&lt;p class="MsoNormal" style="margin-bottom: 5.0pt; line-height: normal; background: white;"&gt;1. Introduction.- 2. Goods and value.- 3. Exchange and price.- 4. Monopoly and competition.- 5. Production and its structure.- 6. Capital and interest.- 7. Money and its purchasing power.- 8. Inflation and crisis.- 9. State and the market.- 10. Conclusion.&lt;/p&gt;

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

Sustainable Finance

This book aims to explore possible solutions to the climate crisis through the tools provided by law, with particular emphasis on tax law. In a rapidly changing and constantly evolving society, taxation assumes increasing importance, as exchanges become as swift and complex as the connections that bring people closer together. Tax law permeates every activity involving an exchange, including those conducted remotely.The chapters follow a linear progression, moving from description to the proposal of concrete solutions. The analysis begins with an examination of the status quo, paying particular attention to the warnings raised by academics who have long highlighted the challenges posed by climate change and emphasized the need for a just transition. The discussion then turns to the issue of taxonomy, which plays a crucial role both in taxation and in green finance.Subsequently, the book explores the opportunities offered by well-designed labor taxation, especially in relation to the development of green jobs. It also provides an overview of the taxation of the digital market, considered in both the Italian and international contexts, in order to address current fiscal challenges.The final chapters set out several relevant solutions, including both short- and long-term measures, implemented through a range of legal instruments. In addition, the book offers macroeconomic perspectives, including reflections on possible adjustments to existing economic theories, with the aim of encouraging further research at the intersection of law and economics.

Paving the Way to a Sustainable Future

Taxation as a Catalyst for Environmental Protection

Routledge Studies in Management, Organizations and Society

As businesses face growing pressure to accurately disclose environmental and social impacts, AI and Sustainability Reporting: Advancing Sustainability, Accountability, and Corporate Governance explores how artificial intelligence addresses core challenges of sustainability reporting. This book uniquely examines AI's specific role in improving data quality, enhancing comparability, supporting predictive analysis, and strengthening corporate transparency to meet rising regulatory and stakeholder demands. Uniquely bridging sustainability reporting, corporate governance, regulations, and digital transformation, the book provides a comprehensive analysis of the opportunities and risks of AI-enabled reporting. It distinguishes itself by tackling pressing concerns, including greenwashing, algorithmic bias, explainability, data governance, and the institutional challenges of building accountable reporting systems. Written for academic and professional audiences, this book provides a rigorous and accessible resource that uniquely contributes to current debates on ESG reporting, responsible business, and AI-driven corporate accountability. Designed to serve advanced students, researchers, practitioners, regulators, and policymakers at the intersection of sustainability and emerging technologies, it delivers practical knowledge and original analysis unavailable elsewhere.

Advancing Sustainability, Accountability, and Corporate Governance

AI and Sustainability Reporting

The definitive account of the harms that have come from deregulating venture capital financing and allowing startups to become gigantic while remaining private. The term "unicorn" for a private startup company worth $1 billion or more was coined to emphasize the rarity of such ventures. But today there are more than 1,500 of them, with a combined valuation of over $4 trillion. By remaining private, these corporate behemoths shield themselves from disclosure requirements, investor oversight, and market discipline-mechanisms designed to protect investors and the public from corporate wrongdoing. It's no coincidence that in recent years, a number of prominent startups have been the sites of founder misconduct and fraud. This wave of startup scandals exposes significant problems with the venture capital financing model and the deregulation that helped fuel the industry's explosive growth. Untamed Unicorns connects the most dramatic startup scandals, including FTX, Theranos, WeWork, and Uber, to structural flaws in the startup financing model. Detailing the deregulatory reforms implemented by Congress and the Securities and Exchange Commission over the past 40 years, it shows how these have eroded core safeguards of securities law that were first established during the New Deal era. As Renée Jones makes clear, allowing unicorn companies to run wild doesn't threaten only the sophisticated venture capitalists who finance Silicon Valley. When the largest startups go awry, the consequences are often severe for ordinary investors, employees, and the public at large. Revealing the risks inherent in the current system, Untamed Unicorns presents a roadmap for reform to restore proper boundaries between public and private securities markets.

Why Startup Finance Is Broken and How to Fix It

Untamed Unicorns

Deliver credible influence and measurable results in an era of collapsing trust and AI-driven misinformation. Senior leaders face a fundamental shift in how influence is earned and sustained. Trust in institutions and corporate communications is declining, AI-generated content is undermining authenticity and traditional channels no longer deliver consistent impact. In this environment, employee advocacy has emerged as a proven strategic response, turning trusted internal voices into a source of competitive advantage. Written for C-suite executives, corporate affairs leaders and senior marketing and communications professionals, this book provides tools for activating employee influence at scale with governance, rigor and commercial discipline. Drawing on neuroscience research, insights from the Edelman Trust Barometer and expert interviews with leaders from IBM and SAP, it demonstrates why "people like me" consistently outperform institutional messaging and how informed leadership can operationalize this insight. Built around a clear three-part strategic model covering foundation, ecosystem and execution, the book connects employee advocacy directly to ROI, risk management and long-term performance. It moves beyond culture-led narratives to offer a data-led framework for decision making, accountability and sustained results. You will learn how to: - Establish governance and executive alignment for employee advocacy - Apply strategic models to activate influence across complex organizations - Measure results using data-led KPIs and executive dashboards - Mitigate risk while scaling authentic employee participation - Deliver trust, credibility and measurable business outcomes This is an essential guide for senior leaders seeking to lead with confidence, make informed decisions and deliver influence that stands up to board-level scrutiny. Themes include: employee advocacy, employee influence, brand trust, social media strategy, employer branding, internal communications, workforce engagement, leadership communication, digital influence, AI in communications, organizational trust, employee ambassadors

The Organizational Power of Brand Ambassadors

The Employee Influencer

Corporate purpose is a fixture of boardrooms, annual reports, executives' talk, and employer branding. Yet the average effect of corporate purpose on financial performance is zero. Some firms turn purpose into concrete practices and stronger performance. Others do not live by purpose standards and create incoherent demands, poor coordination, and weaker performance. How to be part of the former group is a strategic question. The CLARITY framework developed in this book offers an answer grounded in evidence. Purpose statements, however eloquently crafted, remain stagnant without the leadership practices that embed them in employees' daily experiences. CLARITY connects the employees' purpose-based leadership experience to seven levers of performance: Commitment, Legitimacy, Autonomy, Resourcefulness, Innovativeness, Trust, and You. Drawing on extensive survey response data, experiments, simulations, and interviews with leaders in over thirty corporations, Rodolphe Durand and Harrison Munro-Clark explain why purpose succeeds in some organisations and backfires in others. For each lever, a chapter quantifies expected returns, identifies specific blockers, and provides practical do's and don'ts. Through cases including Spotify, Novo Nordisk, Boeing, and BrewDog, Durand and Munro-Clark show the rewards of effective implementation and the costs of failure. Purpose is a strategic choice, yet it pays off only when leaders do the work. Rigorous and practical throughout, CLARITY is a guide for leaders at every level who want to close the gap between purpose on paper and in practice.

Leading with Purpose for Sustained Performance

Clarity

...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

This book provides easy access to formal guidance notes and other publications of third party institutions and organisations and supports cross referencing in the text. It aims to be a compendium handbook with a legal basis and will help the reader to: - understand the full range of issues which may face directors and those proposing to become directors - provide information and guidance on matters which boards may need to address in their decision making processes, including appendices detailing some practical checklists and a practical Glossary of terms with electronic links to the text aiding the accessibility of the work to all readers. &gt;It's an invaluable resource for company directors, company secretaries, and governance and HR professionals in organisations of all sizes, as well as their legal advisers, in house lawyers, company law practitioners, and financial advisers. This title is included in Bloomsbury Professional's Company and Commercial Law online service.

Rights and Duties of Directors

The surprising story of how corporate scandals - from Enron to the Facebook privacy scandal - change the way the world works for the better. Pepper Culpepper and Taeku Lee draw on a decade of research on policymaking and public opinion to show us how scandals can ignite a public with few political outlets for their discontent. Scandals don't simply dominate news cycles: they can provoke us to demand better policy, spurring governments to adopt rules that protect us from massive corporations run amok. Today it is giant companies, not governments, who run the world. They launch rockets into space, control satellite communication and develop era-defining AI technologies. But around the globe, these corporate titans are facing increasing public hostility. Tech giants are seen as promoting misinformation, undermining democracy and violating our privacy. Big banks, reeling since the financial crisis of 2008, continue to be racked with major scandals. Drawing on real-life examples such as the VW scandal in Germany, the Goldman Sachs scandal in the United States and Samsung in South Korea - the authors show that these scandals are not just symptoms of a careless corporate elite, they are opportunities for real political change. Pepper Culpepper and Taeku Lee reveal how the shared anger of citizens can be channelled into a backlash that has the potential to reinvigorate our failing democracies. One corporate scandal at a time.

The Age of Corporate Scandal and How it Could Save Democracy

Billionaire Backlash

The neglect of maritime governance by governments, institutions and the industry itself has been nothing short of remarkable. For a sector that is characterised by widespread corruption, inefficiency and excessive environmental pollution, injury and death, the inadequacies of the current structure of control, policy and administration, which have persisted throughout its development over many years whilst increasingly recognised, has resulted in little progress or improvement. This book provides a detailed yet concise and succinct interpretation of what constitutes maritime governance and its significance for the success, operation and influence of the sector.The major drivers, their impact and how they inter-relate, are identified and the whole process is placed within the context of globalisation, a major factor within the shipping and ports industry. A framework for analysing maritime governance structures is put forward centred around jurisdiction, objectives, instruments and agencies. The issue of maritime governance is then examined from an international policy perspective and how this differs from domestic agendas. Conclusions are drawn on the future for maritime governance, how the current situation can be improved and the remaining problems considered. The book will be of great interest to scholars and students of maritime governance, as well as practitioners seeking a scholarly overview of the topic.Michael Roe
 holds the Chair of Maritime and Logistics Governance at the University of Plymouth, UK. He previously worked with the Greater London Council and the Universities of Aston, Coventry, London Metropolitan and the University of London (City). The author of over 70 refereed journal papers and 16 books, he specialises in Eastern European maritime policy and the wider governance of maritime affairs.

The neglect of maritime governance by governments, institutions and the industry itself has been nothing short of remarkable. For a sector that is characterised by widespread corruption, inefficiency and excessive environmental pollution, injury and death, the inadequacies of the current structure of control, policy and administration, which have persisted throughout its development over many years whilst increasingly recognised, has resulted in little progress or improvement. This book provides a detailed yet concise and succinct interpretation of what constitutes maritime governance and its significance for the success, operation and influence of the sector.The major drivers, their impact and how they inter-relate, are identified and the whole process is placed within the context of globalisation, a major factor within the shipping and ports industry. A framework for analysing maritime governance structures is put forward centred around jurisdiction, objectives, instruments and agencies. The issue of maritime governance is then examined from an international policy perspective and how this differs from domestic agendas. Conclusions are drawn on the future for maritime governance, how the current situation can be improved and the remaining problems considered. The book will be of great interest to scholars and students of maritime governance, as well as practitioners seeking a scholarly overview of the topic.

St. Galler Schriften zum Finanzmarktrecht

Interessenkonflikte bei Organpersonen von Finanzmarkunternehmen - unter besonderer Berücksichtigung der Praxis der FINMA und zugleich ein Beitrag zur Corporate Governance von Finanzmarktunternehmen

The Framework of Maritime Governance

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