<div class="raw-html-embed"> <a href="https://staempflirecht.ch/schweizerische-zivilprozessordnung-art-1352-zpo-sowie-art-400408-zpo/ean-9783727222108">
 Jetzt bestellen
</a>
: Schweizerische Zivilprozessordnung (Art. 1–352 ZPO sowie Art. 400–408 ZPO)</div>

Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Datenschutz

Protection des données

Impressum

Mentions légales

Zahlung und Lieferung

Paiement et livraison

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Publikationen

Publications

Literatur

Onlinemodule LEXIA

Modules en ligne LEXIA

Bücher

Livres

Buchreihen

Collections

Datenbanken

recht.ch

Studienliteratur

Littérature pour les études

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Autorenstimmen

Témoignages

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Vision und Mission

Vision et mission

Unser Magazin

Notre magazine

Unternehmenskultur

Culture d'entreprise

Partner

Partenaires

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Unsere Funktionen

Nos fonctions

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

This PDF does not fully comply with PDF/UA standards, but does feature limited screen reader support, described non-text content (images, graphs), bookmarks for easy navigation and searchable, selecta

Keine Barrierefreiheitsoptionen des Lesesystems aktiv deaktiviert (außer)

Die Verwendung von Farbe ist nicht das einzige Mittel zur Informationsvermittlung

Hoher Kontrast zwischen Text und Hintergrundfarbe

Strukturelle Navigation Nächste/Zurück

Alle nicht-dekorativen Inhalte unterstützen das Lesen ohne Sehvermögen

Kontakt zum Herausgeber für weitere Informationen zur Barrierefreiheit

Professional and Applied Computing (R0)

Abbott Ira Katz

Up Up and Array!

Dynamic Array Formulas for Excel 365 and Beyond

Chapter 1: What’s an Array, Anyway?.-&amp;nbsp;Chapter 2: Array Formula Basics.–&amp;nbsp;Chapter 3: Dynamic Arrays -- Time for Some Heavy Lifting.- Chapter 4: The SEQUENCE Function: Made to Order.- Chapter 5: UNIQUE -- A Singular Function.-&amp;nbsp;Chapter 6: SORT and SORTBY: The ABCs (and the CBAs).- Chapter 7: The FILTER Function: Cutting the Data Down to Size.- Chapter 8: RANDARRAY: Unpredictably Useful.- Chapter 9: The Implicit Intersection Operator: The Function You'll Probably Never Use.- Chapter 10: TEXTSPLIT, TEXTBEFORE, and TEXTAFTER: Putting Words in Their Places.- Chapter 11: TOCOL and TOROW -- Straightening Out the Data.- Chapter 12: WRAPCOLS and WRAPROWS: Giving Some Direction to the Data.- Chapter 13: VSTACK and HSTACK: What They're About.- Chapter 14: CHOOSECOLS and CHOOSEROWS: Less is More.- Chapter 15: TAKE and DROP: Selecting and Rejecting the Data.- Chapter 16: EXPAND: Bulking Up the Data.

Springer Proceedings in Business and Economics

This conference volume discusses the findings of the iCAB 2025 conference that took place in Cape Town, South Africa, on June 19-20 2025. The University of Cape Town hosted the iCAB 2025 conference with the aim to bring together researchers from different accounting and business management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA &amp; CIMA.

Proceedings of the 6th International Conference of Accounting and Business iCAB, Cape Town 2025

Embracing Technological Agility in Accounting and Business – Vol. 2

Apress Pocket Guides

Unlock the secrets of practical data analysis with the Data Flow Map framework—a game-changing approach that transcends tools and platforms.&nbsp;This book isn’t just another programming manual; it’s a guide to thinking and communicating about data at a higher level. Whether you're working with spreadsheets, databases, or AI-driven models, you'll learn how to express your analytics in clear, common language that anyone can understand.
In today’s data-rich world, clarity is the real challenge. Technical details often obscure insights that could drive real impact. The Data Flow Map framework simplifies complexity into three core motions: source, focus, and build. The first half of the book explores these concepts through illustrations and stories. The second half applies them to real-world datasets using tools like Excel, SQL, and Python, demonstrating how this approach adapts seamlessly across platforms and use cases.
A vital resource for analysts at any level, this book offers a practical, tool-agnostic approach to data analysis. With hands-on examples and a universal mental model, you’ll gain the confidence to tackle any dataset, align your team, and deliver insights that matter. Whether you're a beginner or a seasoned pro, the Data Flow Map framework will transform how you approach data analytics.
What You Will Learn
<ul>
<li>Grasp essential elements applicable to every data analysis workflow</li>
<li>Adapt quickly to any dataset, tool, or platform</li>
<li>Master analytic thinking at a higher level</li>
<li>Use analytics patterns to better understand the world</li>
<li>Break complex analysis into manageable, repeatable steps</li>
<li>Iterate faster to uncover deeper insights and better solutions</li>
<li>Communicate findings clearly for better decision-making</li>
</ul>

Unlock the secrets of practical data analysis with the Data Flow Map framework—a game-changing approach that transcends tools and platforms.&nbsp;This book isn’t just another programming manual; it’s a guide to thinking and communicating about data at a higher level. Whether you're working with spreadsheets, databases, or AI-driven models, you'll learn how to express your analytics in clear, common language that anyone can understand.In today’s data-rich world, clarity is the real challenge.&nbsp;Technical details often obscure insights that could drive real impact. The Data Flow Map framework simplifies complexity into three core motions:&nbsp;source, focus, and build. The first half of the book explores these concepts through illustrations and stories. The second half applies them to real-world datasets using tools like&nbsp;Excel, SQL, and Python, showing how the framework works across platforms and use cases.A vital resource for analysts at any level, this book offers a practical, tool-agnostic approach to data analysis. With hands-on examples and a universal mental model, you’ll gain the confidence to tackle any dataset, align your team, and deliver insights that matter. Whether you're a beginner or a seasoned pro, the Data Flow Map framework will transform how you approach data analytics.What You Will Learn<ul><li>Grasp essential elements applicable to every data analysis workflow</li><li>Adapt quickly to any dataset, tool, or platform</li><li>Master analytic thinking at a higher level</li><li>Use analytics patterns to better understand the world</li><li>Break complex analysis into manageable, repeatable steps</li><li>Iterate faster to uncover deeper insights and better solutions</li><li>Communicate findings clearly for better decision-making</li></ul>Who This Book Is ForAspiring data professionals and experienced analysts, from beginners to seasoned data engineers, focused on data collection, analysis, and decision making

A Practical Guide to Clear and Creative Analytics in Any Data Environment

The Data Flow Map

A certified death doula provides an accessible and digestible guide to dealing with the legal, financial logistical hurdles of a parent's death—without losing your sense of humor. Whether you’ve recently lost a parent or you're just trying to plan for the toughest day of your life so far, you’re probably experiencing a lot of dizzying emotions. Unfortunately, you’re also going to need to enter an overwhelming maze of paperwork and bureaucracy. But you don’t have to do it alone. After losing both parents, Becky Robison devoted herself to making death and postdeath logistics easier on others. She draws on her own experience, plus interviews with experts ranging from monument makers to morticians, to hold your hand through: <ul><li>Asking your parents about their end-of-life wishes while you can</li><li>Getting a body buried, cremated, or donated to science</li><li>Planning a funeral</li><li>Securing a death certificate</li><li>Dealing with your parents’ property—or debt</li><li>Handling even more tricky issues you never wanted to be in charge of</li><li>And still being able to laugh, a little, sometimes</li></ul> Nothing about this is easy. The good news is you have someone on your side.

An approachable, expert-fueled guide to dealing with the legal, financial, and logistical hurdles of a parent's death without losing your sense of humour.

A Panic-Free Guide to the Practicalities of Death

My Parents Are Dead: What Now?

Das vorliegende Buch beschreibt die Entwicklung der genossenschaftlichen Wesensmerkmale und ihre Bedeutung für die Wirtschafts- und Rechtsform der Genossenschaft. Durch den Förderzweck verfolgen Genossenschaften das Ziel einer ganzheitlichen Bedürfnisbefriedigung ihrer Mitglieder und entfalten vielfach positive wirtschaftliche, soziale und ökologische Effekte innerhalb ihres regionalen Umfelds. Anhand der gesetzlichen Vorschriften zur Unternehmensberichterstattung von Genossenschaften kann wiederum die Form und das Ausmaß der Erfüllung des Förderzwecks nur eingeschränkt ermittelt und dargestellt werden.
 
 Auf Grundlage der mehrdimensionalen Beziehung einer Genossenschaft zu ihren Mitgliedern und den Veränderungen der genossenschaftlichen Wesensmerkmale wird der Förderzweck anhand eines ganzheitlicheren Erfolgs- und Wertmaßstabs operationalisiert. Darauf aufbauend wird ein Konzept zur genossenschaftsspezifischen Unternehmensberichterstattung ausgearbeitet, das auf Grundlage der Anforderungen an eine stakeholderbezogene Berichterstattung ein Konzept für eine ganzheitlichere Darstellung der holistischen Wertschaffung von Genossenschaften liefert.
 
 Der Autor&nbsp;
 Stefan Gruber
 promovierte bei Prof.&nbsp;Dr.&nbsp;Axel&nbsp;Haller am Lehrstuhl für Financial Accounting and Auditing an der Universität Regensburg. Seine Forschungsschwerpunkte liegen im Bereich der genossenschaftlichen Wesensmerkmale, erweiterten Unternehmensberichterstattung und Corporate&nbsp;Governance.

Das vorliegende Buch beschreibt die Entwicklung der genossenschaftlichen Wesensmerkmale und ihre Bedeutung für die Wirtschafts- und Rechtsform der Genossenschaft. Durch den Förderzweck verfolgen Genossenschaften das Ziel einer ganzheitlichen Bedürfnisbefriedigung ihrer Mitglieder und entfalten vielfach positive wirtschaftliche, soziale und ökologische Effekte innerhalb ihres regionalen Umfelds. Anhand der gesetzlichen Vorschriften zur Unternehmensberichterstattung von Genossenschaften kann wiederum die Form und das Ausmaß der Erfüllung des Förderzwecks nur eingeschränkt ermittelt und dargestellt werden.
 
 Auf Grundlage der mehrdimensionalen Beziehung einer Genossenschaft zu ihren Mitgliedern und den Veränderungen der genossenschaftlichen Wesensmerkmale wird der Förderzweck anhand eines ganzheitlicheren Erfolgs- und Wertmaßstabs operationalisiert. Darauf aufbauend wird ein Konzept zur genossenschaftsspezifischen Unternehmensberichterstattung ausgearbeitet, das auf Grundlage der Anforderungen an eine stakeholderbezogene Berichterstattung ein Konzept für eine ganzheitlichere Darstellung der holistischen Wertschaffung von Genossenschaften liefert.

Einfluss des Wandels der genossenschaftlichen Wesensmerkmale auf die Unternehmensberichterstattung von Genossenschaften

Microsoft Excel is an incredibly powerful tool that I absolutely recommend learning. But there's so much that Excel can do, that sometimes it's overwhelming to try. That's what this series of books is for. It starts with the basics and takes you step-by-step until you're a confident intermediate-level user.

This series, the original Excel Essentials series, is for users of any version of Excel. It assures that you learn Excel in a way that will allow you to work with other users of Excel as well as any version of Excel that you may be asked to work with.

The original editions of this series sold close to 50,000 copies and it's been updated in 2026 to be even better. So if you want to learn Excel, this is the book for you.
Contains: Second editions of Excel for Beginners, Intermediate Excel, 50 Useful Excel Functions, and 50 More Excel Functions.

Second Edition

Excel Essentials

Contributions to Finance and Accounting

This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory. The authors investigate the influence of taxation on key financial indicators and investment project performance, incorporating the practical realities of corporate operations, such as the timing and frequency of tax payments and income variability.
 The book formulates evidence-based recommendations for regulatory bodies concerning the structure, timing, and differentiation of profit tax payments, particularly in relation to corporate debt levels and other financial characteristics. It also provides strategic guidance for firms in selecting optimal tax payment methodologies.
 Furthermore, the authors explore the implications of tax burden on dividend policy and identify a range of innovative effects with the potential to inform both regulatory tax policy and managerial decision-making. This work contributes to the advancement of financial theory by integrating taxation into dynamic investment and capital structure models under realistic economic conditions.

This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory. The authors investigate the influence of taxation on key financial indicators and investment project performance, incorporating the practical realities of corporate operations, such as the timing and frequency of tax payments and income variability. 
 The book formulates evidence-based recommendations for regulatory bodies concerning the structure, timing, and differentiation of profit tax payments, particularly in relation to corporate debt levels and other financial characteristics. It also provides strategic guidance for firms in selecting optimal tax payment methodologies.
 
 Furthermore, the authors explore the implications of tax burden on dividend policy and identify a range of innovative effects with the potential to inform both regulatory tax policy and managerial decision-making. This work contributes to the advancement of financial theory by integrating taxation into dynamic investment and capital structure models under realistic economic conditions.

Innovative Approaches in Corporate Finance, Investments, and Dividend Policy

Taxes and Taxation

The leading desk reference for US personal income tax return preparation for professionals In&nbsp;J.K. Lasser's Your Income Tax 2025, Professional Edition, a team of veteran tax preparers and educators delivers an intuitive and comprehensive roadmap to helping your clients prepare their 2025 US personal income tax returns. In the book, you'll learn how to maximize your clients' deductions and credits, legally shelter their personal income, and minimize their tax bills. The authors have included sample 2025 tax forms, brand-new tax law authorities with citations, binding IRS rulings, filing pointers, and tax planning strategies you can implement immediately to better serve your clients. Fully updated to reflect the changes to the 2025 tax code, this book provides the step-by-step instructions, worksheets, and forms you need to prepare your clients' taxes ethically and effectively. You'll also find: <ul> <li>Discussions of what it's like to practice before the Internal Revenue Service as an Enrolled Agent</li> <li>Strategies for identifying the best approach to tax planning based on your client's financial situation</li> <li>Checklists and sample forms to make preparing your next return simple and straightforward</li> </ul> Perfect for practicing and training Certified Public Accountants and Enrolled Agents,&nbsp;J.K. Lasser's Your Income Tax 2026&nbsp;is the gold standard desk reference for tax preparers serving individuals in the United States.

J.K. Lasser's Your Income Tax 2026, Professional Edition

Focus on the code-first approach to developing a database with EFCore 10. Taking the code-first approach allows the entire database to be built and maintained in code so there is never a situation in which you cannot restore the database schema. Additionally, the code-first approach creates an entirely transparent record of changes to the database that is easily tracked in your source control. Emphasis throughout the book is on leaving you well positioned to architect and lead data development efforts for your organization.
New to This Edition
Demonstrate the Object Relational Mapper (ORM) of choice for working with databases for enterprise applications using .Net Framework from the ground up. This third edition is revised to cover modern EFCore development as of EFCore 10 and includes information and examples for changes from EFCore 7, 8, 9, and 10. Throughout the book, practical examples and considerations are presented to help you understand how to create robust and efficient database solutions.
What You Will Learn
¿&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ability to build robust and maintainable database solutions using a code-first approach
¿&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; How to create and execute stored procedures, triggers, and functions
¿&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Skills, tips, and tricks to analyze and optimize performance of database queries
¿&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Confidence to architect data integrity through keys, constraints, and relationships
¿&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Understanding of Data Annotations and the Fluent API for enhancing solutions
¿&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Examples to leverage your learning, including information on the latest features in EFCore

Database Access for Enterprise Applications

Practical Entity Framework Core 10

Unlock the future of collaboration with this book on Microsoft Loop,&nbsp;Microsoft's dynamic co-creation platform. This book takes you on a journey from setting up your first workspace to leveraging Loop's powerful real-time collaboration tools and integrations with Microsoft 365 apps like Teams and Outlook.
Each chapter offers hands-on insights into managing Loop components, customizing advanced features, and integrating seamlessly into your daily workflows. Whether you're exploring Kanban boards and page linking or establishing best practices for project collaboration, this book equips you with the skills and strategies to maximize productivity and work smarter.
After reading this book, you will be able to&nbsp;create, share, and manage Loop components effectively.&nbsp;

What You Will Learn:
Loop integration with other Microsoft 365 tools like Teams, Outlook, and OneNote

Benefits of using Loop for team collaboration and productivity

Understanding&nbsp;advanced strategies for maximizing productivity and collaboration using Loop

Tips and tricks&nbsp;to get the most out of Microsoft Loop

Best practices for adopting Microsoft Loop




Who This Book Is For:
Project managers and&nbsp;IT professionals&nbsp;for implementing and managing Microsoft 365 tools within their organization.

Transforming Team Collaboration

Understanding Microsoft Loop

A Guide for Accounting Professionals

Sustainability Reporting

Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application

This book explores the current developments in auditing, spanning theoretical foundations, practical applications, and the impact of digital transformation, particularly with regard to advancements in artificial intelligence and machine learning, including the development of large language models (LLMs) tailored to specific industries. These technologies have the potential to enhance the accuracy and efficiency of audits by providing deeper insights and automating complex tasks. Within this context, the book considers audit procedures, materiality, going concern assessments, and the integration of AI and IoT in audit processes. The book also addresses internal auditing challenges, pandemic-era adaptations, and auditor liabilities. The book serves as a vital resource for scholars, practitioners, and students seeking insight into the evolving auditing landscape.

This book explores the current developments in auditing, spanning theoretical foundations, practical applications, and the impact of digital transformation, particularly with regard to advancements in artificial intelligence and machine learning, including the development of large language models (LLMs) tailored to specific industries. These technologies have the potential to enhance the accuracy and efficiency of audits by providing deeper insights and automating complex tasks. Within this context, the book considers audit procedures, materiality, going concern assessments, and the integration of AI and IoT in audit processes. The book also addresses internal auditing challenges, pandemic-era adaptations, and auditor liabilities. The book serves as a vital resource for scholars, practitioners, and students seeking insight into the evolving auditing landscape.

Theory, Practice, and Innovation

Recent Advancements in Auditing

Microsoft has unveiled the most comprehensive update to Windows printer networks in twenty years. By 2028, Microsoft will no longer support new third-party print drivers and will move to Internet Printing Protocol (IPP) in several discrete stages. Stay ahead of the curve by mastering the protocol in-depth and transitioning Microsoft printer networks with this seamless, step-by-step guide. IPPS will safeguard printer networks against dangerous security vulnerabilities such as&nbsp;the lack of encryption for port 9100 and LPR. Microsoft also encourages networks to enable Windows Protected Print to reduce print spooler attack vectors; learn how to accomplish this important step.
This book will educate managers, administrators, and developers alike on this significant change in the Microsoft print world. Delve into why this is happening and how to prepare before Microsoft phases out third-party print drivers. The concepts covered here apply to both Windows Workstation and Windows Server.
What You Will Learn
<ul>
<li>Understand&nbsp;the updates Microsoft implemented to address security vulnerabilities&nbsp;and how they affect the decision to turn away from their legacy print architecture.</li>
<li>Understand how the IPP/IPPS protocol works by building a functioning IPP/IPPS print library in C#.</li>
Show users&nbsp;how to trace print jobs on the network, recover data from port 9100 print jobs, and detect issues in IPP/IPPS print streams using Wireshark.
<li>Cover Microsoft’s Modern Print Initiative and adoption of IPP/IPPS,&nbsp;what the Microsoft IPP class driver offers, and how to integrate this into the enterprise.</li>
<li>What a Print Support App does and how to debug one.</li>
Defend against security vulnerabilities by enabling Windows Protected Print.
</ul>

Seamlessly Transition Microsoft Printer Networks to the New Protocol

Adopting Internet Printing Protocol for Windows

Up Up and Array!

Weitere Titel zum Thema